Most of us are familiar with the usual tax-saving sections like 80C, 80D, or 80G. But when you explore the older versions of the Income Tax Act, you find provisions that are no longer active but tell fascinating stories of what the government prioritised at that time.
Section 80F has been omitted & is no longer an active part of the current law.
But before it disappeared, it served two very different purposes at two different points in time.
The original version helped parents sending their children abroad for education. Later, a new version briefly offered deductions for charitable or religious spending — only to be removed soon after.
What Was the Original Section 80F?
The version that supported parents & education. The very first version of Section 80F was surprisingly progressive for its time. It provided:
A deduction in respect of educational expenses in certain cases.
More specifically:
It allowed a deduction for non-resident individuals (who were residents but not citizens of India) who incurred expenses for the full-time education of their children outside India.
To put it simply:
- If you lived in India
- Weren’t an Indian citizen
- And paid for your child’s education abroad
- You could claim a deduction under Section 80F
This may sound unusual today, but back then, India had a unique demographic of foreign residents who worked here & sent their children abroad for studies.
Also Read: Claim Rent Deduction Even If You Do Not Get HRA
Why This Version Was Important
Education was one of the biggest financial burdens even decades ago. Many families sacrificed personal comfort so their children could study in international universities. Section 80F gave them some relief, recognising the importance of global education long before it became common.
A retired professor once shared with me,
“My colleague, an expat, used 80F to support his son’s engineering degree in the UK. He said that deduction made a real difference back then.”
It’s small stories like these that show how tax laws touch real lives.
The Second Version of Section 80F (A short-lived attempt to encourage charity)
After the original version was removed, the government briefly inserted a new Section 80F, with an entirely different purpose: Deduction in respect of amounts applied for charitable or religious purposes.
It was similar in spirit to today’s Section 80G, but not identical. This new version allowed:
- Deductions for spending on charitable activities
- Deductions for amounts applied for religious purposes
- A separate incentive for Indian citizens receiving income from foreign educational institutions (allowing them to deduct 50% of such income)
This last part is often forgotten: Indian citizens could deduct 50% of income from foreign educational institutions.
It was intended to promote collaboration, research, and global learning.
But this version didn’t last long either. Just like the original, it too was omitted shortly after introduction.
Why Section 80F Was Eventually Removed
There are two main reasons:
1. Overlapping with other sections
Sections like 80C, 80G, and later 80GG, 80E, etc., created a simpler, more unified structure for tax deductions."
2. A shift in government policy
The tax system increasingly preferred direct incentives (like education loans under Section 80E) instead of niche deductions meant for very specific groups.
Over time, Section 80F became redundant — and eventually, it was erased from the Act.
Also Read: The Rule That Decides Which Donations Get You Tax Deductions
What We Can Learn From Section 80F Today
Even though the section doesn’t exist now, it reminds us of the evolution of tax policy:
- How India recognised the cost of global education
- How charity & religion once received deductions through a different mechanism
- How tax incentives were reshaped to be more uniform
- How older sections often become the foundation for modern ones
For example:
Relief for education eventually shifted to Section 80E, & relief for charitable causes became mainstream under Section 80G.
Common Confusion About Section 80F
Because two different versions existed, many people misunderstand what Section 80F meant. Let’s clear it up.
Myth 1: Section 80F still applies.
No — it’s completely omitted.
Myth 2: It gives benefits for donations.
Not anymore. That old sub-section was also removed.
Myth 3: It gives deductions for school fees.
No — that happens under Section 80C today.
Myth 4: It applies to all taxpayers.
Historically, it applied only to very specific groups.
Why Students and Parents Still Ask About It
When someone searches for educational deductions, old references to Section 80F sometimes appear in outdated documents or articles. Parents looking for relief on foreign education expenses often stumble upon it — which is why clarity matters.
Today, if you’re paying for education abroad, only certain rules like:
- Section 80E (education loan interest)
- LRS remittances
- Taxability of foreign scholarships
…are relevant.
Also Read: Claiming 80C, 80D, or 80G? Section 80A Decides What You Really Get
Key Takeaways About Section 80F
- Section 80F has been omitted & is no longer active.
- The original version allowed deductions for parents (non-citizens) paying for children studying abroad.
- A later version allowed deduction in respect of amounts applied for charitable or religious purposes."
- Indian citizens were allowed to deduct 50% of income from foreign educational institutions.
- Both versions were eventually removed as the tax system evolved.
- Modern provisions like 80C, 80E, 80G took over their functions.
Conclusion
Section 80F may no longer be part of our tax calculation sheets, but its journey shows how India’s tax structure has transformed over the years. From supporting foreign education to offering relief for charitable and religious contributions, it served different purposes at different times.
If you ever feel lost navigating old tax provisions, educational deductions, or modern compliance rules, the team at CallMyCA.com is always ready to guide you with real clarity & human support.
