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Pre emi interest - housing loan

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(Querist)
26 June 2012 THE PRE EMI INTEREST (HOUSING LOAN) PAID IN THIS YEAR WILL BE DEDUCTED FROM SALARY INCOME AFTER THE COMPLETION OF CONSTRUCTION. IN THE RETURN FORM IS THERE ANY PLACE TO SPECIFY THE PRE EMI INTEREST PAID?
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
26 June 2012 It will be shown in the return in the year in which deduction of the same is claimed, i.e., the year in which construction is completed.

Further, deduction is allowed in 5 equal annual instalments.
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