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House property

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(Querist)
31 March 2012 whether Pre-construction interest on house property can me claimed in addition to limit of Rs. 150000/-,
If yes please give relevant section or case-law.

Thanks
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CA Dileep Surya Kumar

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CA Dileep Surya Kumar (Expert)
31 March 2012 WE can not Claim more than RS.150000 , this limit applies both pre and post construction interest. Refer section 24b.

Note that above restriction applies only in case self occupied property. For let out / deemed let out cases there will be no limit.

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