Ghar khareedna zindagi ka sabse bada kharcha hota hai, aur home loan ki EMI saalon tak chalti hai. Achhi baat ye hai ki is EMI ke dono hisson — interest aur principal — par tax benefit milta hai. Lekin ye benefit kaafi had tak aapke chune gaye tax regime par depend karta hai. Ye guide batati hai ki kitna aur kaise milta hai.
Quick Summary
- Interest: self-occupied ghar par max ₹2 lakh per saal (Section 24(b)) — sirf old regime
- Principal: Section 80C mein ₹1.5 lakh ki overall limit ke andar — sirf old regime
- Stamp duty aur registration charges bhi 80C mein aate hain (jis saal pay kiye)
- Joint home loan mein har co-owner apna alag-alag benefit le sakta hai
- New regime mein self-occupied ghar ka koi benefit nahi; let-out ghar ka interest deduct hota hai
Interest Par Deduction — Section 24(b)
Jis ghar mein aap rehte hain (self-occupied), uske home loan interest par saal mein max ₹2,00,000 ki deduction milti hai. Ye limit tab lagti hai jab loan 1 April 1999 ke baad ghar khareedne ya banane ke liye liya ho aur construction 5 saal ke andar poora ho jaaye; nahi to limit ₹30,000 reh jaati hai. Let-out ghar ke case mein poora interest deduct hota hai (kiraye ke against).
Principal Par Deduction — Section 80C
EMI ka principal hissa Section 80C (naye Act mein Section 123) mein aata hai — lekin ye ₹1.5 lakh ki same limit mein hai jisme PF, PPF, LIC, ELSS, bachchon ki tuition fee sab aate hain. Agar aapka PF hi ₹1.5 lakh bhar deta hai, to principal ka extra fayda nahi milega. Ek important condition: ghar possession ke 5 saal ke andar bech diya to pehle liya gaya 80C benefit reverse ho jaata hai.
Under-Construction Property — Pre-Construction Interest
Construction ke dauran jo interest diya, uski deduction us waqt nahi milti. Possession milne ke baad ye poora pre-construction interest 5 barabar kiston mein milta hai — lekin self-occupied ghar ke liye ye bhi usi ₹2 lakh ki overall limit ke andar hai.
Joint Home Loan — Double Benefit
Agar pati-patni (ya koi do log) property ke co-owner bhi hain aur co-borrower bhi, aur dono EMI mein hissa dete hain, to dono alag-alag ₹2 lakh interest aur ₹1.5 lakh 80C ka benefit le sakte hain. Yaani ek ghar par family ko ₹4 lakh tak interest deduction mil sakti hai. Dono ka naam property documents aur loan dono mein hona zaroori hai.
| Benefit | Old regime | New regime |
|---|---|---|
| Self-occupied interest (24(b)) | Max ₹2,00,000 | Nahi milta |
| Let-out interest | Poora (loss set-off max ₹2 lakh) | Poora (loss set-off nahi) |
| Principal (80C) | ₹1.5 lakh limit ke andar | Nahi milta |
| Stamp duty / registration (80C) | ₹1.5 lakh limit ke andar | Nahi milta |
Section 80EEA ab naye loans ke liye nahi hai
Affordable housing par extra ₹1.5 lakh interest deduction (Section 80EEA) sirf un loans ke liye tha jo 31 March 2022 tak sanction hue. Aaj naya loan lene par ye benefit nahi milta — kai purane articles abhi bhi ise dikhate hain.
Kaunsa Regime Chunein
Agar aapka home loan interest ₹2 lakh ke paas hai, HRA nahi hai aur 80C full use hota hai, to old regime mein kaafi saving ho sakti hai. Agar loan chhota hai ya khatam hone wala hai, to new regime ke kam rates behtar pad sakte hain. Apni EMI ka interest-principal breakup dekhne ke liye Home Loan EMI Calculator aur dono regime compare karne ke liye Income Tax Calculator use karein. Baaki deductions ke liye hamari 80C to 80U guide dekhein.
Frequently Asked Questions
Home loan interest par kitni tax deduction milti hai?
Self-occupied ghar par old regime mein max ₹2 lakh per saal. Let-out ghar par poora interest deduct hota hai, lekin doosri income se loss set-off ₹2 lakh tak hi hota hai.
Kya new tax regime mein home loan ka benefit milta hai?
Self-occupied ghar ke liye nahi. Let-out ghar ka interest rental income se deduct hota hai, lekin loss doosri income se set-off nahi hota.
Joint home loan mein dono ko benefit milta hai?
Haan, agar dono co-owner aur co-borrower hain aur EMI mein contribute karte hain, to dono apni alag limits tak benefit le sakte hain.
Pre-construction interest kab claim hota hai?
Possession wale saal se shuru karke 5 barabar kiston mein, self-occupied ke case mein ₹2 lakh ki overall limit ke andar.
Personal loan lekar ghar banaya to interest deduct hoga?
Haan, agar loan ka paisa actually ghar khareedne/banane mein laga aur aapke paas iska proof hai, to lender chahe koi bhi ho, interest deduction mil sakti hai.
Home loan ke tax benefits Income-tax Act ke provisions par based hain (1 April 2026 se Income-tax Act, 2025 mein renumber hue). Ye jaankari 24 September 2026 tak ki hai — apne loan documents ke saath exact benefit ke liye humse consult karein.