https://www.taxtmi.com/acts?id=3535 Deductions under Income from house property include a standard deduction as a percentage of annual value and interest on borrowed capital for acquisition, construction or related works; pre-construction interest is apportioned over the year of acquisition and four succeeding years. Special caps apply to specified property classes, higher caps apply for loans meeting prescribed timing and completion conditions, and a certificate from the lender is required where higher limits are claimed; the aggregate of proviso-based deductions is subject to an overall ceiling. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 12:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3535 Deductions under Income from house property include a standard deduction as a percentage of annual value and interest on borrowed capital for acquisition, construction or related works; pre-construction interest is apportioned over the year of acquisition and four succeeding years. Special caps apply to specified property classes, higher caps apply for loans meeting prescribed timing and completion conditions, and a certificate from the lender is required where higher limits are claimed; the aggregate of proviso-based deductions is subject to an overall ceiling. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3535