💰 Tax Savings · Income-head reliefs
Pre-construction interest — Section 24(b)
✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short
Interest paid before possession is claimable in 5 equal instalments after completion.
Interest paid before possession is claimable in 5 equal instalments after completion.
- Section: 24(b)
- Limit / benefit: 1/5th × 5 yrs
- Who it helps: Home buyers
- Available in: Old regime
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The law behind it
Section 24(b)
General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions
change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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