Capital gains

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in computing capital gains on sale of land whether interest paid on loan borrowed for the purpose of land is allowed as a deduction?

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if the interest paid on amount loan borrowed for the purchase of land.then its eligible for claiming.

condition:it is possible only when the loan was sought exclusively for the acquisation of such asset.

is there a conditon that loan should be borrowed only from financial institution or it can also be borrowed from relative/friend

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