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    <title>Deduction in respect of interest on loan taken for certain house property.</title>
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    <description>An individual ineligible for the prior deduction may claim an annual capped deduction for interest on a loan from a defined financial institution for acquiring a residential house, subject to loan sanction within a specified period, a stamp duty value ceiling for the property, and the assessee not owning any residential house at loan sanction; the same interest cannot be deducted under any other provision.</description>
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      <title>Deduction in respect of interest on loan taken for certain house property.</title>
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      <description>An individual ineligible for the prior deduction may claim an annual capped deduction for interest on a loan from a defined financial institution for acquiring a residential house, subject to loan sanction within a specified period, a stamp duty value ceiling for the property, and the assessee not owning any residential house at loan sanction; the same interest cannot be deducted under any other provision.</description>
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