https://www.taxtmi.com/circulars?id=4903 Deduction for repayment of loans for purchase or construction of residential property is allowable only if the property's construction is completed after the cut-off date and the income from the property is chargeable to tax under Income from House Property in the relevant assessment year; if construction remains incomplete by the end of the previous year relevant to an assessment year, no deduction is admissible for that assessment year and TDS should be applied accordingly. en-us Wed, 04 Nov 1987 00:00:00 +0530 Mon, 04 Aug 2008 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4903 Deduction for repayment of loans for purchase or construction of residential property is allowable only if the property's construction is completed after the cut-off date and the income from the property is chargeable to tax under Income from House Property in the relevant assessment year; if construction remains incomplete by the end of the previous year relevant to an assessment year, no deduction is admissible for that assessment year and TDS should be applied accordingly. Circulars Income Tax Wed, 04 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4903