Section 80EE → Section 130
Deduction in respect of interest on loan taken for residential house property
Quick Answer
Section 80EE of the Income Tax Act, 1961 (Deduction in respect of interest on loan taken for residential house property) corresponds to Section 130 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 80EE
Provision Summary
Additional deduction up to Rs. 50,000 for interest on home loans sanctioned between April 2016 and March 2017.
Sec 130
Provision Summary
Sunset clause active. Maintained strictly for older loans that are still running.
Key Changes & Highlights
- Replaced entirely by updated limits in Section 24(b) for new buyers.
Related Sections
Related Articles from the Tax Academy
chapter via deductions
Section 80EEA: Claiming Housing Loan Deduction After 2022?
Expert analysis on the status of Section 80EEA for affordable housing loans post the March 2022 deadline. Understand who can still claim this ₹1.5 lakh deduction and how it fits into future tax reforms.
chapter via deductions
Section 80EEA Deduction: Is It Still Valid for 2026?
Expert analysis on the validity of the Section 80EEA affordable housing deduction for AY 2026-27. Understand its status under the Direct Tax Code 2025.
Frequently Asked Questions
What does Section 80EE of the Income Tax Act 1961 deal with?
Section 80EE (Deduction in respect of interest on loan taken for residential house property) Additional deduction up to Rs. 50,000 for interest on home loans sanctioned between April 2016 and March 2017.
What is the new section number for Section 80EE under the Direct Tax Code 2025?
Section 80EE of the ITA 1961 maps to Section 130 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 80EE under the new tax code?
Section 80EE is marked as "Retained" with status "Modified". Impact: Low - Phasing out.
What are the key changes to Section 80EE under DTC 2025?
Replaced entirely by updated limits in Section 24(b) for new buyers.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 80EE?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?