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Query under house property

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(Querist)
20 September 2014 mrs x taken a loan rs 1100000 on 01.07.2007 @ 10% house was completed 31.03.2009 she has taken a fresh loan of rs 1100000 on 01.07.2011 @ 11% to repay the original amount my problem is i can not understand the 24 b deduction pre constuction period
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
21 September 2014 the pre-construction interest is to be divided into five installments and claimed as deduction starting from AY 2009-10. The interest on the second loan will be claimed as usual.
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