rupigyan

Instroduction

Agar aap home loan le chuke ho ya lene ka plan kar rahe ho, to Income Tax Act ka Section 24(b) aapke liye ek bahut powerful tax-saving provision hai. Is section ke through aap home loan ke interest par ₹2 lakh tak deduction le sakte ho (self-occupied property ke case me), jo directly aapka taxable income kam karta hai.Is detailed Hinglish article me hum cover karenge:Section 24(b) kya hai

• Kaun kaun eligible hai
  
  
  
• Deduction limits (Self-Occupied vs Let-Out)
• Pre-construction interest ka rule
• Examples ke saath calculation
• Section 80C vs Section 24(b) difference
• Common mistakes & FAQs
• Tax planning tips (salary + business dono ke liye)

Agar aap salaried, self-employed, ya investor ho – ye article aapke liye complete reference banega.

Also Read : Income Tax Return (ITR) Kya Hai? – Ek Complete Guide

Also Read : Types of ITR in India – Complete Guide in Hindi

Section 24(b) Kya Hai? (Simple Language Me)

Section 24(b) Income Tax Act ka wo provision hai jiske under House Property se related Home Loan Interest par deduction allow hoti hai.

Yahan pe ek bhaat dhyan rakhna hai, ki section 24(b) sirf interest portion par lagta hai, principal repayment par nahi.

Principan repayment ke dudction ke lye section 80C hai.

Matlab agar aap EMI bhar rahe ho, to section 24(b) ke under EMI ka Interest wala part and Section 80C ke under Principal amount ka part ayega.

Section 24(b) Me Kaun Eligible Hai?

Aap Section 24(b) ka benefit ke liye niche kuchh point batayen gaye hai.

1.      Aap individual ya HUF ho

2.      Loan house property purchase / construction / repair / renovation ke liye liya gaya ho

3.      Loan bank, housing finance company ya employer se liya ho

4.      Aap property ke owner ya co-owner ho

5.      Interest actually paid ya payable ho

Yaha pe do batey thodi samajne ke liye (1) jab aap plot loan se kharidte ho to uski EMI ka interest deduction is section 24(b) ke under nahi milega, lekin jab ghar ka construction start ho jata hai to aap claim kr sakte ho.

Aur (2) agar aapne property kharidne ke liye ya renovation ke liye personal loan liya hai to uske liye aapko proof dena padega, aur ye saabit karna padega ki personal loan ka use ghar kharidne ke liye ya renovation ke liye huva hai.

Home Loan Interest Deduction – Property Type Wise Limits

1.     Self-Occupied Property (SOP) – khud ke use ke liye.

Koi bhi property ka construction ka kaam agar 5 saal tak chalta hai, to Rs.2,00,000/Year tak deduction milta hai. lekin agar project kam delay hota hai aur 5 saal pure ho jate hai to to agle saal se aapko sirf Rs.30,000/Year tak deduction milta hai.

2.     Let-Out Property (Rented House)

Agar aapka ghar rent par diya hua hai, to aap pura interest edcution mil sakega chahe who 1 lakh ho, 5 lakh ho ya 10 lakh. Koi upper limit nahi hai.

Lekin agar aapko loss hota hai to aap us loss ko Rs.2 lakh tak kisi aur income me adjust kar sakte ho. Aur ye hi loss aap 8 saal tak carry forward karke adjust kar sakte hai. ek example se aapko samjata hu.

Maan lo aapne 25lakh ki loan leke ek aur property kharidi aur use rent pe de diya. Aapne mahine ke Rs.15,000 rent mil raha hai. aur aapka mahine me Loan ka interest Rs.17,000 hai. toh aapko rent se zyada interest dena padta hai.

Rent Income                         Rs.1,80,000

- Standard Deductopn 30%     Rs.54,000

- Interest Expense                Rs.2,04,000

Balance (1,80,000-54,000-2,04,000) = - 78,000 Property Loss huva jo aap other income jaise Salary, Business ya other income se deduction le sakte ho.

Pre-Construction Interest – Sabse Confusing Part (But Important)

Aksar log flat under-construction lete hain. Is period ka interest turant deduction ke liye eligible nahi hota, lekin iska bhi benefit milta hai.

Aap loan mil jaati hai, lekin jab tak construction complete nahi hota tab tak interest pe deduction aap claim nahi kar sakte. Jab construction compete ho jata hai tab se aap interest deduction claim ke liye eligible ho jate hai.

Section 24(b) vs Section 80C – Difference Samjho

Particular Section 24(b) Section 80C Benefit On Interest Principal Maximum Deduction Limit ₹2,00,000 ₹1,50,000 Property Sold Before 5 Years No reversal of benefit Reversal of deduction applicable Deduction Allowed Every Year Yes Yes

agar aap dono sections ka theek se use karte hai to aap ₹3.5 lakh tak tax saving kar sakte ho.

Also Read : Section 80C: Top 10 Tax Saving Options

Joint Home Loan Me Deduction Kaise Milega?

Agar loan joint name me hai jaise ki husband-wife, siblings, etc. to har owner ko interest deduction ka claim milega unke ownership ke hisaab se.

Total interest huva ₹3,60,000 and Ownership: 50%-50% hai, to har ek Rs.1,80,000 – Rs.1,80,000 ka interest section 24(b) ke under claim kar sakta hai.

Also Read : Personal Loan Lene Se Pehle 7 Zaruri Baatein

Under-Construction Property Me Tax Planning Tips

Jab bhi aap home loan le rahe ho to Loan sanction date safe rakho, and jab bhi project complete hota hai to completion certificate jarur lo, aur har saal bank se aap interest certificate le lo income tax ke calculation ke liye.

Agar aapka income zyada hai, to let-out strategy se unlimited interest deduction ka long-term benefit mil sakta hai.

 

Common Mistakes Jo Log Karte Hain

logo ko income tax ki awareness na hone ki wajah se aksar Principal aur interest mix kar dete hai aur project completion certificate ke bina 2 lakha ka deduction claim kar dete hai. kabh kabhi pre construction interest ek hi saal me claim kar dete hai. to ye sab galti karne se income tax ka notice aa jaane ke chance rehte hai. matlam aapko scrutiny solve karne me bahot time bigadna padega.

Old Tax Regime vs New Tax Regime – Section 24(b)

Particular	Old Regime	New Regime
Section 24(b)	Allowed	Not Allowed
Section 80C Benefit	Yes	No
Suitable For	Home Loan Holders	No Deduction Seekers

Agar aap home loan wale ho, Old Tax Regime zyada beneficial hoti hai.

 

FAQs – Frequently Asked Questions

1.Kya repair & renovation loan par interest deduction milta hai?

Answer. Haan, lekin maximum ₹30,000 (self-occupied).

2. Kya personal loan se ghar banaya ho to?

Answer. Haan, agar aap use proof dikha sako (bank trail).

3. Kya second home par bhi ₹2 lakh milta hai?

Answer. Nahi, second home generally let-out mana jata hai.

4. Kya stamp duty & registration interest me include hota hai?

Answer. Nahi, wo 80C me jata hai (principal category).

Final Conclusion

Section 24(b) ek aisa tax benefit hai jo Home ownership ko encourage karta hai, High interest burden ko tax ke through halka karta hai, aur long-term wealth creation me madad karta hai

Agar aap sahi planning karte ho toh Old tax regime choose karke Section 80C + 24(b) ka full use karke️ Pre-construction interest smartly claim karke Aap har saal lakho rupaye ka tax bacha sakte ho.