Income tax

1. Deductions u/s 24(b) and deductions u/s 80C will be available for an assessee who has availed Housing loan. 
2. For the purpose of claiming deductions u/s 24(b) assessee needs to provide a certificate to this effect of the amount of interest paid by him to the person whom the capital was borrowed. 
3. So in order to claim interest on the borrowed capital of Rs. 2,00,000 or the actual amount of interest paid or accrued during the year certificate to this effect is to be provided that such payment was made by the assessee. 
4. Unless if you could provide a certificate that interest was paid by you deductions will not be available u/s 24(b). 
Please correct me if the above interpretation has an alternative view.