Deduction eligibility under section 80EEA extended by replacing the statutory year marker, shifting commencement to April next year. The amendment replaces the year figure in the eligibility provision for the first-time homebuyer deduction, substituting 2020 with 2021, with effect from the first day of April, 2021, thereby shifting the temporal boundary for claiming the deduction.
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Deduction eligibility under section 80EEA extended by replacing the statutory year marker, shifting commencement to April next year.
The amendment replaces the year figure in the eligibility provision for the first-time homebuyer deduction, substituting 2020 with 2021, with effect from the first day of April, 2021, thereby shifting the temporal boundary for claiming the deduction.
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