House property deductions: statutory allowance, interest on borrowed capital, and capped self-occupied property interest under the updated income tax rules. Deduction from income under the head 'Income from House Property' includes the statutory 30% deduction from net annual value and interest on borrowed capital. Under the Income Tax Act, 2025, self-occupied property is subject to capped interest deductions with higher and lower limits depending on completion within five years, loan purpose, and furnishing of an interest certificate. Pre-construction interest is allowed subject to reduction of amounts already claimed elsewhere, and the total deduction for multiple self-occupied houses is capped.