Section 22(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 22(2)] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(2)(a) in The Income Tax Act, 2025

(a)₹ 200000, subject to the following conditions:––

(i)the property has been acquired or constructed with borrowed capital and such acquisition or construction is completed within five years from the end of tax year in which capital was borrowed;

(ii)the assessee furnishes a certificate from the person to whom interest is payable on such capital; and

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Union of India - Subsection

Section 22(2)(a) in The Income Tax Act, 2025