https://www.taxtmi.com/manuals?id=916 Deduction from income under the head "Income from House Property" includes the statutory 30% deduction from net annual value and interest on borrowed capital. Under the Income Tax Act, 2025, self-occupied property is subject to capped interest deductions with higher and lower limits depending on completion within five years, loan purpose, and furnishing of an interest certificate. Pre-construction interest is allowed subject to reduction of amounts already claimed elsewhere, and the total deduction for multiple self-occupied houses is capped. en-us Fri, 14 Aug 2015 18:11:00 +0530 Fri, 10 Apr 2026 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=916 Deduction from income under the head "Income from House Property" includes the statutory 30% deduction from net annual value and interest on borrowed capital. Under the Income Tax Act, 2025, self-occupied property is subject to capped interest deductions with higher and lower limits depending on completion within five years, loan purpose, and furnishing of an interest certificate. Pre-construction interest is allowed subject to reduction of amounts already claimed elsewhere, and the total deduction for multiple self-occupied houses is capped. Manuals Income Tax Fri, 14 Aug 2015 18:11:00 +0530 https://www.taxtmi.com/manuals?id=916