Section 80FF: [Omitted.].

[Deduction in respect of expenses on higher education in certain cases].—Omitted by the Finance (No. 2) Act, 1980 (44 of 1980), s. 14 (w.e.f. 1-4-1981). Earlier inserted by Act 25 of 1975 s. 11 (w.e.f. 1-4-1976).