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    <description>Interest on a housing loan is deductible where construction is completed within the prescribed period; pre-possession interest is allowable in equal annual installments beginning in the year of possession and supported by a certificate from the lender showing interest paid each year. One residential property may be treated as self-occupied while a second unlet residence is treated as deemed let-out for income computation.</description>
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      <description>Interest on a housing loan is deductible where construction is completed within the prescribed period; pre-possession interest is allowable in equal annual installments beginning in the year of possession and supported by a certificate from the lender showing interest paid each year. One residential property may be treated as self-occupied while a second unlet residence is treated as deemed let-out for income computation.</description>
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