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Deduction in respect of interest on loan taken for higher education

..... any amount actually paid by him in the financial year by way of interest on loan taken by him from any financial institution for the purpose of,- (a) pursuing his higher education; or (b) higher educa .....

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..... r any other financial institution which the Central Government may, by notification in the Official Gazette, specify in this behalf; (b) higher education means any course of study pursued after passin .....

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