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    <title>Deduction in respect of interest on loan taken for residential house property.</title>
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    <description>Deduction for interest on loans for acquisition of a residential house property is allowed to an individual from a defined financial institution, subject to an overall cap and four cumulative conditions: loan sanction within a specified period, loan amount ceiling, property value ceiling, and non-ownership of residential property at sanction; the deduction is exclusive of any other provision for the same interest.</description>
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      <title>Deduction in respect of interest on loan taken for residential house property.</title>
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      <description>Deduction for interest on loans for acquisition of a residential house property is allowed to an individual from a defined financial institution, subject to an overall cap and four cumulative conditions: loan sanction within a specified period, loan amount ceiling, property value ceiling, and non-ownership of residential property at sanction; the deduction is exclusive of any other provision for the same interest.</description>
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