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12BB Per Circular 2023-2024
12BB Per Circular 2023-2024
(Note: Permanent Account Number Shall be Furnished if the aggregate of Rent Paid during
the Financial Year Exceeds One Lakh Rupees)
Place: E.Name:
Date: Designation: Signature
Conditions to claim deductions briefly
S.No.
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S.No.
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S.No.
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Conditions to claim deductions briefly
Sec 80EE_ Interest on loan taken for residential house property
Deduction available only for individuals
Interest payable on loan taken to buy residential house property
Deduction shall not exceed Rs. 50,000 p.a. subject to following conditions
Loan sanctioned period should be between 1st Apr 2016 to 31st Mar 2027
Loan sanctioned does not exceed Rs. 35 Lakh
Value of house property shouldn't exceed Rs. 50 Lakh
Assessee does not own any residential house property on the date of sanction of loan
Once deduction claimed under this section, no deduction is allowed under any other section
(Note Only One Self Occupied House Property is allowed. Declare Notional Rent for other Properties,
where there are Two or More Self Occupied Properties)
Property 1 Address
Property 2 Address
Property 3 Address
Self occupied or
Unoccupied but
Property 3 Type
Offerring Notional
rent
Rent Received (Enter The Annual Notinal Rent Receivable, if the Property had
been Let Out)
Municipal Tax Paid
Housing Loan Interest
Housing Loan Principal
Name of the Lender
Address of the Lender
PAN of the Lender (Not Compulsory where the Loan is availed from Employer or
Financial Institutions, Compulsory in All Other Cases)
Self Occupied
Let out