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    Act RulesBills
    Promoting Green Transportation tax Incentives for Electric Vehicles : Clause 132 of the Income Tax B...
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    Tax deduction for electric vehicle loan interest continues under new clause mirroring prior eligibility and exclusivity rules.
    Deduction for interest on loans to purchase electric vehicles is extended in substance by Clause 132, mirroring Section 80EEB: eligibility is limited to individuals with loans from defined financial institutions, the benefit is subject to a specified cap, loans must be sanctioned within the stated time window, claims are exclusive of other interest deductions, and "electric vehicle" is technically defined as a battery electric vehicle with regenerative braking.

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