Section 2(i) in The Evacuee Interest (Separation) Act, 1951
(i)in the case of a mortgage deed which has not been executed by way of renewal of a prior mortgage deed, the sum of money advanced by way of loan at the time of the execution of the mortgage deed;(ii) in the case of a mortgage deed which has been executed at any time before the 1st day of January, 1940 , by way of renewal of a prior mortgage deed, the consideration for which the renewed mortgage deed was executed;(iii)in the case of a mortgage deed which has been executed at any time after the 1st day of January, 1940 , by way of renewal of a prior mortgage deed executed before that date, the sum of money which became due on the 1st day of January, 1940 , on account of the money advanced on the prior mortgage deed and interest thereon up to the said date;(iv)in the case of a mortgage deed which was executed at any time after the 1st day of January, 1940 , by way of renewal of a prior mortgage deed which was also executed after that date, the sum of money advanced by way of loan at the time of the execution of the prior mortgage deed; Explanation.-- For the purpose of calculating the principal money in relation to any mortgage deed which has been executed by way of renewal of a prior mortgage deed, any sum of money advanced at the time of such renewal in addition to the sum of money which
