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    <title>Additional Deduction of Interest upto Rs.1 Lakh on Home Loan for First Home Buyer</title>
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    <description>An additional interest deduction is proposed for first home buyers obtaining qualifying loans from banks or housing finance institutions within a specified eligibility period, subject to a loan amount cap. This supplementary deduction is available in addition to the standard interest relief for self-occupied properties and any unused portion of the additional deduction may be carried forward and claimed in the subsequent assessment year.</description>
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      <description>An additional interest deduction is proposed for first home buyers obtaining qualifying loans from banks or housing finance institutions within a specified eligibility period, subject to a loan amount cap. This supplementary deduction is available in addition to the standard interest relief for self-occupied properties and any unused portion of the additional deduction may be carried forward and claimed in the subsequent assessment year.</description>
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