The Statutory Brief

IT Act 1961 → 2025 / Section 80EE

Deductions

Section 80EE → Section 130

Additional interest deduction on home loan (loans sanctioned in FY 2016-17)

Section 80EE of the old Income-tax Act, 1961 · new section 130 under the Income-tax Act, 2025

New reference Section 130

Income-tax Act, 1961Section 80EE

  • Up to ₹50,000 interest on a home loan from a financial institution
  • Loan sanctioned 1 April 2016 to 31 March 2017
  • Loan up to ₹35 lakh; house value up to ₹50 lakh
  • No other residential house owned on date of sanction

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 130

  • Section 130: same deduction, cap ₹50,000
  • Same sanction window (FY 2016-17)
  • Same ₹35 lakh loan / ₹50 lakh value limits
  • Interest claimed here cannot be claimed elsewhere

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Renumbered; continues only for eligible existing loans.

Practice notes

  • 80EEA (loans sanctioned FY 2019-20 to 2021-22) has its own page.
  • Section 24(b) interest is separate — no double claim.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

Is section 80EE available under the new Income Tax Act?

Yes, as section 130 of the Income-tax Act, 2025, for loans sanctioned between 1 April 2016 and 31 March 2017, up to ₹50,000.

What is section 80EE called in the new Income-tax Act, 2025?

Section 80EE of the Income-tax Act, 1961 corresponds to Section 130 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 80EE under the new Income Tax Act?

Renumbered; continues only for eligible existing loans.

Is section 80EE still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80EE of the 1961 Act. Section 130 of the 2025 Act applies from tax year 2026-27.

Related sections

80EEA→131Additional ₹1.5 lakh deduction for interest on affordable housing loans24→22Deductions from income from house property: 30% standard deduction and home-loan interest22–27→20–25Annual value, 30% standard deduction, arrears of rent, co-owners, deemed owner