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Sec 80E – Deduction in respect of interest on loan taken for higher education

To promote the higher education in India, the Government of India desired to provide a tax deduction on the interest component of higher education loans. However, the deduction is provided only for the interest part of the EMI. There is no tax benefit for the principal part of the EMI

However, the deduction is provided only for the interest part of the EMI.

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