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Additional deduction of 100000/-

This query is : Resolved 
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(Querist)
08 August 2013 Sir,
What is the conditions for new additional deduction of Rs.100000/- for housing loan which were applicable from FY 2013-14??
please help
thanks
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
09 August 2013 i) For first-time home buyers.

ii) An additional Rs 1 lakh interest deduction from their gross total income.

iii) For loans up to Rs 25 lakh.
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