Doubt regarding income from house property income tax

For AY 2009-10

Pre-construction period interest (from 01-04-2006 to 31-03-2008) (300000*18%*2) = 108000.

1)      For each year 108000/5 = 21600.

2)      Interest for the previous year 2008-09

·          from 01-04-2008 to 30-11-2008 – 300000*18%*8/12 = 36000

·         from 01-12-2008 to 31-03-2009 – 200000*15%*4/12 = 10000

3)      Total interest for AY 2009-10 = 21600+36000+10000 = 67600.

For AY 2012-13

Note:

1.       Interest for Pre-construction period = Rs.21600/-

2.       Interest for the year = Rs.200000*15% =Rs. 30000/-

3.       Total Interest for AY 2012-13 allowable = Rs. 51600/-.