Section 80FF
Deduction in respect of expenses on higher education in certain cases
Quick Answer
Section 80FF (Deduction in respect of expenses on higher education in certain cases) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80FF
Provision Summary
Allowed a direct deduction for expenses incurred on higher education.
Deleted
Provision Summary
NA. Deleted. Replaced conceptually by Section 80E which allows deduction for 'interest on loan' taken for higher education, rather than the expense itself.
Key Changes & Highlights
- Replaced by Section 80E.
Related Sections
Frequently Asked Questions
What does Section 80FF of the Income Tax Act 1961 deal with?
Section 80FF (Deduction in respect of expenses on higher education in certain cases) Allowed a direct deduction for expenses incurred on higher education.
Is Section 80FF of the ITA 1961 still applicable under DTC 2025?
Section 80FF has been deleted under the Direct Tax Code 2025. NA. Deleted. Replaced conceptually by Section 80E which allows deduction for 'interest on loan' taken for higher education, rather than the expense itself.
What is the status of Section 80FF under the new tax code?
Section 80FF is marked as "Deleted" with status "Deleted". Impact: Low - Archival value.
What are the key changes to Section 80FF under DTC 2025?
Replaced by Section 80E.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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