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Home loan tax benefits in India — Sections 24, 80C, 80EEA

Sections 24, 80C, 80EEA — what each lets you claim, how much, and the latest 2026 rules.

Finance · 13 Jun 2026 · 6 min read

Sections 24, 80C, 80EEA — what each lets you claim, how much, and the latest 2026 rules.

The three

Section 24(b): interest up to ₹2L/year (self-occupied). Section 80C: principal up to ₹1.5L/year. Section 80EEA: additional ₹1.5L interest deduction for first-time buyers with property value ≤ ₹45L (eligibility window extended).

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