Section 80E
Education Loan (80E).
Quick Answer
Section 80E (Education Loan (80E).) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80E
Provision Summary
Tax relief on higher education loan interest (80E).
Deleted
Provision Summary
Not Applicable. Under the Default Tax Regime, education loan interest provide ZERO tax deductions.
Key Changes & Highlights
- Must opt for the Old Regime if you have heavy education loan EMIs.
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Frequently Asked Questions
What does Section 80E of the Income Tax Act 1961 deal with?
Section 80E (Education Loan (80E).) Tax relief on higher education loan interest (80E).
Is Section 80E of the ITA 1961 still applicable under DTC 2025?
Section 80E has been deleted under the Direct Tax Code 2025. Not Applicable. Under the Default Tax Regime, education loan interest provide ZERO tax deductions.
What is the status of Section 80E under the new tax code?
Section 80E is marked as "Deleted" with status "Deleted". Impact: Very High - Retail tax planning severely impacted.
What are the key changes to Section 80E under DTC 2025?
Must opt for the Old Regime if you have heavy education loan EMIs.
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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