Income-tax Act, 1961Section 80EEA
- Up to ₹1.5 lakh interest for first-time buyers
- Loan sanctioned 1 April 2019 – 31 March 2022
- Stamp duty value of house up to ₹45 lakh
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 80EEA
DeductionsSection 80EEA → Section 131
Additional ₹1.5 lakh deduction for interest on affordable housing loans
Section 80EEA of the old Income-tax Act, 1961 · new section 131 under the Income-tax Act, 2025
New reference Section 131
Income-tax Act, 2025Section 131
- Same deduction, now section 131
- Same sanction window and ₹45 lakh SDV cap
- No double deduction for the same interest
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; continues only for loans sanctioned in the original window.
Practice notes
- Interest claimed here cannot also be claimed under section 22 (old 24(b)).
Frequently asked
Is 80EEA available under the new Income Tax Act 2025?
Yes, as section 131, for loans sanctioned between 1 April 2019 and 31 March 2022 on houses with stamp duty value up to ₹45 lakh; maximum ₹1.5 lakh.
What is section 80EEA called in the new Income-tax Act, 2025?
Section 80EEA of the Income-tax Act, 1961 corresponds to Section 131 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 80EEA under the new Income Tax Act?
Renumbered; continues only for loans sanctioned in the original window.
Is section 80EEA still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80EEA of the 1961 Act. Section 131 of the 2025 Act applies from tax year 2026-27.