(2)The conditions referred in sub-section (1) shall be the following:—(a)the loan has been sanctioned by the financial institution during the period beginning on the 1st April, 2019 and ending on the 31st March, 2022;(b)the stamp duty value of residential house property does not exceed forty-five lakh rupees; and(c)the assessee does not own any residential house property on the date of sanction of loan.
