Deduction under 80EEA

Under Section 80EEA of the Indian Income Tax Act, a deduction is allowed for interest on loans taken for acquiring a residential house property from a financial institution like a bank or an NBFC. Since PNB Housing Finance Limited is an NBFC providing housing finance, the interest deduction should be allowed under section 80EEA, subject to the section's conditions and limits.

Last year deduction not taken can we take deduction in this AY 2025-26 under 80EEA