Home Loan Par Income Tax Deduction 2026 – Kitna Benefit Milta Hai? (With Full Illustration)

Agar aapne home loan liya hai ya lene ka plan bana rahe hain, to ek baat clear samajh lijiye:

Home loan sirf ghar nahi deta —

Ye aapka Income Tax bhi kam karta hai.

Lekin kaun si section me kitni deduction milti hai?

Old Regime me kitna benefit?

New Regime me kya milta hai?

Aaj sab simple example ke saath samajhte hain.

------------------------------------------

1️⃣ Home Loan Par Kaun-Kaun Si Deduction Milti Hai?

------------------------------------------

Section 80C

Principal repayment par maximum ₹1.5 lakh tak deduction.

Section 24(b)

Interest payment par maximum ₹2 lakh tak deduction (self-occupied property).

Section 80EE / 80EEA

First time home buyers ke liye extra deduction (conditions apply).

------------------------------------------

2️⃣ Practical Illustration (Real Calculation)

------------------------------------------

Case:

Annual Salary = ₹12,00,000

Home Loan Interest = ₹2,20,000

Principal Repayment = ₹1,50,000

Other 80C Investment = ₹50,000

------------------------------------------

Old Tax Regime Calculation

------------------------------------------

Salary = 12,00,000

Less:

80C (Principal + Investment capped) = 1,50,000

Section 24 (Interest) = 2,00,000

Total Deduction = 3,50,000

Taxable Income = 8,50,000

Approx Tax = Around ₹72,800 (slab dependent)

------------------------------------------

New Tax Regime Calculation

------------------------------------------

Salary = 12,00,000

Home loan interest deduction allowed? ❌ (Not for self-occupied)

80C allowed? ❌

Taxable Income = 12,00,000

Approx Tax = Around ₹90,000+

------------------------------------------

Difference:

Old Regime me approx ₹17,000 – ₹20,000 ka benefit mil raha hai.

------------------------------------------

3️⃣ Important Conditions

------------------------------------------

✔ Property construction complete hona chahiye  

✔ Loan bank / financial institution se hona chahiye  

✔ Self-occupied property par 2 lakh limit  

✔ Let-out property par interest limit different hoti hai  

------------------------------------------

4️⃣ Common Mistake

------------------------------------------

Bahut log sirf EMI bharte rehte hain —

But tax calculation properly nahi karte.

Result:

Wrong regime choose kar dete hain.

------------------------------------------

5️⃣ Aapke Liye Question 👇

Aapka home loan interest kitna hai yearly?

1–2 lakh

2–3 lakh

3 lakh+

Comment me likhiye —

Main batata hoon aapke case me kaunsa regime better hai.

------------------------------------------

Free Tax Comparison Chahte Hain?

Apni salary + yearly home loan details WhatsApp karein.

Proper comparison karke batayenge.

------------------------------------------