Deduction for interest on housing loans where loans are sanctioned within the notified period and property value limits apply. Deduction is allowed for interest payable on loans from a financial institution for acquisition of a residential house property by an individual not eligible under section 130, subject to an annual maximum and fulfilment of conditions: loan sanction within 1 April 2019-31 March 2022, stamp duty value below the statutory threshold, and no ownership of residential house property on the date of sanction; the deduction is exclusive and the term financial institution is as defined in section 130(5)(a).