Pre construction interest confusion ?

I(first time buyer) purchased an plot for self occupation through Bank plot+construction loan and will pay interest 50,000 from December 2021 to March 2022 and Bank will give me construction Certificate in March 2022.  As i am government salaried person and submitted all tax details of FY2021-22 with Employer's green sheet except pre-construction interest.

Under Section 24(B), Preconstruction interest can be claimed in 5 equal instalment after completion of construction.  

In My case,

Home Loan Interest of FY2021-22 (pre construction) =  50,000 (10K + 10K + 10K + 10K + 10K)                

Home Loan Interest of FY2022-23 will be =  1,50,000       

How much interest amount of FY2021-22 can claim in FY2022-23:: 50,000 or 10,000 ?

Section 24(B) ke according total interest amount 2 lakh hona chahiye aur pre construction interest amount 5 installments me pay karna hota hai. mere case me FY2021-22 ka 50,000 aur FY2022-23 ka 1,50,000 ban raha hai. to kya mai jab FY2022-23 me interest ka claim karunga to kitna karunga ? 

FY2021-22 + FY2022-23 = 50,000 + 1,50,000 = 2,00,000

OR

FY2021-22 + FY2022-23 = 10,000 + 1,50,000 = 1,60,000

can anyone claim more than one installments at same time if the total amount does not exceed 2 Lakh by adding that installment amount ?
 

Replies (1)
Pre-construction interest is amortized it is a deferred revenue expenditure.

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