Deduction of Home Loan d Interest in period in Under construction or Pre ,-construction

sir ,How take interest of Home loan under construction means under construction? and Not get completion certificate but sale deed. made ? pls explain in details
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Quick Summary
When purchasing a property under construction, you can't claim the home loan interest paid during the construction period itself. Interest can only be claimed after the property receives its occupation certificate. However, any interest paid before construction is completed can be claimed in five equal instalments under Section 24. Additionally, the principal amount of the loan can be claimed under Section 80C.

Home loan or interest paid for house under construction can't be claimed during construction..

Only interest can be claimed after the construction is completed.

Get occupation certificate to claim

1. Interest paid for the House Property construction can be claimed u/s 24.

and pre- construction interest ALSO can be claimed in 5 equal instalments.

 

2. "Principal amount" of Loan taken for House Property can be claimed u/s 80C

As per records it's still under construction.So it can't be availed

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