Interest on housing loan

Deduction of Interest on Loan under Section 24 is deductible on payable basis, i.e. on accrual basis. Hence, deduction under Section 24 can be claimed on yearly basis even if no payment has been made during the year 

1. Yes, even if not payment is made towards interest on borrowed capital deduction u/s 24(b) can be claimed on an accrual basis. 
2. It can still be claimed as a deduction while filing ROI.
Please correct me if the above solution has an alternative view.