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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deductions from house property income: limits on interest deduction with certificate and staged prior-period allowance required.</h1> Deductions for Income from house property include a fixed percentage of annual value and interest on borrowed capital used for acquisition, construction or related works, subject to aggregate caps, staged allowance of prior-period interest over five years when borrowing precedes completion, a mandatory certificate specifying interest payable (including on replacement loans), and disallowance of interest payable outside the jurisdiction where tax has not been paid or deducted and no local agent exists.

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