Deductions from income from house property.

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....the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital; (c) where the capital referred to in clause (b) is borrowed during any period prior to the tax year in which the property has been acquired or constructed, the amount of any interest payable for the said prior period in five equal insta....

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.... by any amount already allowed as a deduction under any other provisions of this Act. (4) The certificate referred to in sub-section (2) shall specify-- (a) the amount of interest payable on capital borrowed; and (b) the interest payable on any new loan, where subsequent to the capital borrowed, the assessee has taken any such loan for repayment of whole or any part of such ca....