Home loan interest prior to emi

Thanks Rama Krishnan 

1. Any interest paid on construction of a house property which is chargeable to tax under Income from House property can be of two types. 
2. One is interest paid before completion of the house property and interest paid after the completion. 
3. Whatever the amount of interest paid before the completion the House property will be allowed as pre-construction interest and will be allowed in 5 equal installments per year. 
4. Interest paid after the construction was complete will be allowed to a maximum of Rs.2,00,000. 
5. It is important to note that pre-construction interest paid up to 31st of the march of the previous year to the year in which the construction was completed will be considered as pre-construction interest. 
6. The above deductions were allowed u/s 24(b). 
Please correct me if the above solution has an alternative view.