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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: statutory percentage plus accrual-based interest allowance with regime-based exclusions.</h1> Deductions from house property net annual value comprise a statutory 30% deduction plus interest on borrowed capital for acquisition, construction or improvement of the property, allowed on an accrual basis. Let-out properties have no monetary cap on interest deduction; self-occupied properties face specific aggregate limits depending on timing and completion of the project. Pre-construction interest is spread over five instalments from completion year. Interest on unpaid interest and loan arrangement fees are not deductible. Opting into the optional tax regime disqualifies an assessee from these interest deductions.

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