Aggregate deduction cap introduced for specified housing loan provisos, limiting combined deduction under income tax provision 24. The amendment replaces singular references to 'the amount of deduction' with 'the aggregate of the amount(s) of deduction' in the first and second provisos, and inserts a further proviso providing that the aggregate of the amounts of deduction under the first and second provisos shall not exceed the statutory ceiling introduced by the amendment.
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Aggregate deduction cap introduced for specified housing loan provisos, limiting combined deduction under income tax provision 24.
The amendment replaces singular references to "the amount of deduction" with "the aggregate of the amount(s) of deduction" in the first and second provisos, and inserts a further proviso providing that the aggregate of the amounts of deduction under the first and second provisos shall not exceed the statutory ceiling introduced by the amendment.
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