which form to fill?

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Mohit Arora (Querist)
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09 July 2011 My Mom is a Govt Employee...
She has taken a house loan...
i want to know that which form to fill (for A.Y. 2011-12) to claim rebate for interest paid on house loan

CA Navin Jain

CA Navin Jain (Expert)
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09 July 2011 NEED TO FILE ITR-1

Mohit Arora

Mohit Arora (Querist)
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11 July 2011 Thanks Sir
But under what section the rebate is to claimed.
could you also please tell where its is mentioned in ITR 1, as i m not able to find the same

Mohit Arora

Mohit Arora (Querist)
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11 July 2011 Thanks Sir
But under what section the rebate is to claimed.
could you also please tell where its is mentioned in ITR 1, as i m not able to find the same

CA Navin Jain

CA Navin Jain (Expert)
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11 July 2011 INCOME FROM HOUSE PROPERTY...

Mohit Arora

Mohit Arora (Querist)
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11 July 2011 Dear Mr. Navin

Sir then it means that i mention a (-) minus sign in front of that as its not an income and rebate is to claimed.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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17 July 2011 While claiming Interest on House property need to file ITR-2

ITR-2 For Individuals & HUFs not having Income Business or Profession

Mohit Arora

Mohit Arora (Querist)
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28 July 2011 Heheheheh..... two different opinions .... which one to follow ?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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03 August 2025 Great question! Here's the clarification on **which ITR form to file** for claiming **deduction on interest paid for a home loan** by your mom, a government employee, for **AY 2011-12**:

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### Key points:

* **Interest on house loan** is claimed under **Income from House Property** (specifically section 24(b)) in the Income Tax Return.

* If your mom’s **only income** is **salary + income from house property (like the interest paid on house loan)** and **no business/profession income**, she can file **ITR-1 (SAHAJ)**, provided:

* Total income is under ₹50 lakh.
* No capital gains or business income.
* Income from one house property only (other than cases where loss is brought forward).

* **If she has loss from house property** (like interest paid exceeding rental income or self-occupied property resulting in loss), then:

* She should file **ITR-2**, because **ITR-1 does not allow reporting losses under Income from House Property**.

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### Summary for your case:

| Scenario | Form to File | Reason |
| ----------------------------------------------------------------------------- | ------------------ | -------------------------------------------------------------- |
| Salary income + claim interest deduction on **self-occupied house (no loss)** | **ITR-1 (Sahaj)** | Simple case, income from salary & house property (no loss) |
| Salary income + loss from house property (interest exceeds income) | **ITR-2** | To report loss under house property, which ITR-1 doesn’t allow |
| Any other income like capital gains, business income | **ITR-2 or ITR-3** | Depending on type of income |

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### How to claim interest on house loan in ITR?

* It is reported under **Income from House Property** as **negative income (loss)** if interest > rent (or self-occupied property).
* This reduces taxable income, effectively giving the benefit.

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### So:

* Check if your mom has **loss on house property** due to interest payment exceeding rent or self-occupied house.
* If **no loss**, then **ITR-1** is fine.
* If **loss**, file **ITR-2**.

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**Note:** For AY 2011-12, ITR forms are a bit different, but these rules are generally applicable.

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If you want, I can help you fill the form or show you where exactly to enter the interest details. Would you like that?

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