— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 131 — Deduction in respect of interest on loan taken for certain house property: its source in the Income-tax Act, 1961
Section 131 (Deduction in respect of interest on loan taken for certain house property) of the Income-tax Act, 2025 corresponds to Section 80EEA (Deduction in respect of interest on loan taken for certain house property) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80EEA — Deduction in respect of interest on loan taken for certain house property
read both texts · §80EEA (1961) vs §131 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 131 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 80EEA of the Income-tax Act, 1961.
What does Section 131 of the Income-tax Act, 2025 deal with?
Section 131 — "Deduction in respect of interest on loan taken for certain house property", under CHAPTER VIII - Deductions to be made in computing total income of the Income-tax Act, 2025.
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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter viii - deductions to be made in computing total income · income-tax act, 2025
- Section 127 — Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
- Section 128 — Deduction in respect of medical treatment, etc.
- Section 129 — Deduction in respect of interest on loan taken for higher education
- Section 130 — Deduction in respect of interest on loan taken for residential house property
- Section 132 — Deduction in respect of purchase of electric vehicle
- Section 133 — Deduction in respect of donations to certain funds, charitable institutions, etc.
- Section 134 — Deductions in respect of rents paid
- Section 135 — Deduction in respect of certain donations for scientific research or rural development
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536