Aggregate deduction cap for housing loan interest introduced, limiting combined deductions under first and second provisos. The amendment inserts the words 'or, as the case may be, the aggregate of the amounts of deduction' into the first and second provisos of section 24 and adds a proviso after the Explanation to the third proviso stating that the aggregate of the amounts of deduction under the first and second provisos shall not exceed two lakh rupees.