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    <title>Deduction in respect of purchase of electric vehicle.</title>
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    <description>Deduction allowed for interest paid by an individual on loans from a financial institution for purchase of an electric vehicle, where the loan was sanctioned in the period beginning 1st April, 2019 and ending 31st March, 2023; the relief is capped and cannot be claimed under any other provision for the same interest.</description>
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