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of <h1>Section 80EEA: Deduct up to 1.5L on home loan interest for first-time buyers, subject to conditions.</h1> Section 80EEA of the Income Tax Act allows individuals to deduct up to 1,50,000 for interest on loans taken from financial institutions for acquiring residential house property. This deduction is applicable for assessment years starting from April 1, 2020. To qualify, the loan must be sanctioned between April 1, 2019, and March 31, 2022, the property's stamp duty value must not exceed 45,00,000, and the individual must not own any residential house property at the time of loan sanction.
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