Section mapper · House property and home loans
Section 24(b) of the Income-tax Act, 1961 is now
section 22 of the Income-tax Act, 2025
Home loan interest deduction.
- Was
s.24(b), Income-tax Act, 1961 (repealed)- Is now
s.22(1)(b), Income-tax Act, 2025- In force from
What changed
Renumbered. The interest deduction is now section 22(1)(b). The ₹2,00,000 cap for a self-occupied house still applies, and it is still an old-regime-only deduction in practice.
Our CTC to in-hand calculator applies this provision, and cites the 2025-Act number beside the figure it produces.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.24 → s.22 — House property deductions — the 30% standard deduction and home loan interest
- s.80EE → s.130 — Extra home loan interest deduction for first-time buyers (2016-17 loans)
- s.80EEA → s.131 — Extra home loan interest deduction for affordable-housing buyers