Section mapper · House property and home loans
Section 80EEA of the Income-tax Act, 1961 is now
section 131 of the Income-tax Act, 2025
Extra home loan interest deduction for affordable-housing buyers.
- Was
s.80EEA, Income-tax Act, 1961 (repealed)- Is now
s.131, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 131 opens by excluding anyone eligible under section 130, which is how the 2025 Act keeps the two first-time-buyer reliefs from overlapping.
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.80EE → s.130 — Extra home loan interest deduction for first-time buyers (2016-17 loans)
- s.24(b) → s.22 — Home loan interest deduction