Interest under section24(b)

Hello There,

Greetings of the Day to all the CCI Members.

I am having a querry with regard to the deduction of interest u/s 24(b).

Our client had taken a housing loan. 50% of the interest in respect of this loan is directly paid by the BANK which is taxable a perquisite.Now 50% of the interest is paid by the client.

So what is the amount that is allowable as deduction under section 24(b).100% interest or 50% interest i. e. paid by the CLIENT?

Tanx in advance.

PLZ Help me.