According to this section, a deduction shall be allowed to an individual who acquired a residential house property for the first time, in respect of interest on loan taken from any financial institution upto Rs. 50,000
source https://www.caclubindia.com/articles/guide-sec-80ee-sec-80eea-sec-80eeb-44523.asp
source https://www.caclubindia.com/articles/guide-sec-80ee-sec-80eea-sec-80eeb-44523.asp
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