Section 80EEA → Section 131
Deduction in respect of interest on loan taken for certain house property (Affordable Housing)
Quick Answer
Section 80EEA of the Income Tax Act, 1961 (Deduction in respect of interest on loan taken for certain house property (Affordable Housing)) corresponds to Section 131 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 80EEA
Provision Summary
Additional deduction of Rs. 1.5 Lakhs for interest on affordable housing loans sanctioned between April 2019 and March 2022.
Sec 131
Provision Summary
Sunset clause active. Applies only to grandfathered loans sanctioned within the specified window.
Key Changes & Highlights
- System automatically validates the loan sanction date from banking records to permit the claim.
Related Sections
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Frequently Asked Questions
What does Section 80EEA of the Income Tax Act 1961 deal with?
Section 80EEA (Deduction in respect of interest on loan taken for certain house property (Affordable Housing)) Additional deduction of Rs. 1.5 Lakhs for interest on affordable housing loans sanctioned between April 2019 and March 2022.
What is the new section number for Section 80EEA under the Direct Tax Code 2025?
Section 80EEA of the ITA 1961 maps to Section 131 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 80EEA under the new tax code?
Section 80EEA is marked as "Retained" with status "Modified". Impact: Medium - Continues to benefit the affordable housing segment from previous years.
What are the key changes to Section 80EEA under DTC 2025?
System automatically validates the loan sanction date from banking records to permit the claim.
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.
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