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    <title>HRA benefit - Interest benefit</title>
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    <description>A taxpayer residing in rented accommodation due to employment may designate one owned dwelling as self occupied and claim interest benefit for that property. Another owned property may be treated as let out, with notional or actual rent computed and interest potentially creating a deductible loss, subject to correct fair market or municipal value determination for notional rent.</description>
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      <description>A taxpayer residing in rented accommodation due to employment may designate one owned dwelling as self occupied and claim interest benefit for that property. Another owned property may be treated as let out, with notional or actual rent computed and interest potentially creating a deductible loss, subject to correct fair market or municipal value determination for notional rent.</description>
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