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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>Electric vehicle loan interest deduction available to individuals for qualifying loans, subject to eligibility window and single claim rule.</h1> Deduction for interest on loans for purchase of electric vehicles is available to individuals under Section 80EEB for loans sanctioned from financial institutions within the specified sanction window; the deduction is subject to a statutory upper limit and applies for the relevant assessment years, and claimed interest cannot be claimed again under any other provision.

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