{"id":867,"date":"2026-06-04T06:21:07","date_gmt":"2026-06-04T06:21:07","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=867"},"modified":"2026-06-04T06:23:28","modified_gmt":"2026-06-04T06:23:28","slug":"section-22-of-the-income-tax-act-2025-deductions-from-house-property-income","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/","title":{"rendered":"Section 22 of the Income-tax Act, 2025 \u2013 Deductions from House Property Income"},"content":{"rendered":"<body><h1 id=\"mcetoc_1jq8kgksv0\"><\/h1>\n<p>Under the new Income-tax Act, 2025, Section 22 deals with deductions available while computing income under the head \u201cIncome from House Property.\u201d This section is broadly similar to the old Section 24 of the Income-tax Act, 1961.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%93%8B_What_deductions_are_allowed_under_Section_22\" >\ud83d\udccb What deductions are allowed under Section 22?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%92%B0_1_Standard_Deduction_%E2%80%93_30\" >\ud83d\udcb0 1. Standard Deduction \u2013 30%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%8F%A6_2_Deduction_for_Interest_on_Home_Loan\" >\ud83c\udfe6 2. Deduction for Interest on Home Loan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%93%8A_Maximum_Deduction_Limit\" >\ud83d\udcca Maximum Deduction Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%8F%97%EF%B8%8F_3_Pre-construction_Interest\" >\ud83c\udfd7\ufe0f 3. Pre-construction Interest<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%93%9D_Practical_Example\" >\ud83d\udcdd Practical Example<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%A7%AE_Computation\" >\ud83e\uddee Computation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%E2%9A%A0%EF%B8%8F_Important_Conditions\" >\u26a0\ufe0f Important Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%94%84_Difference_Between_Old_and_New_Law\" >\ud83d\udd04 Difference Between Old and New Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/#%F0%9F%93%85_Effective_Date\" >\ud83d\udcc5 Effective Date<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"mcetoc_1jq8kgksv1\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8B_What_deductions_are_allowed_under_Section_22\"><\/span><span style=\"color: #3366ff;\">\ud83d\udccb What deductions are allowed under Section 22?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 22 allows the following deductions from the annual value of a house property:<\/p>\n<h3 id=\"mcetoc_1jq8kgksv2\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%B0_1_Standard_Deduction_%E2%80%93_30\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcb0 1. Standard Deduction \u2013 30%<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A flat deduction of 30% of the annual value of the property is allowed, irrespective of actual expenses incurred.<\/p>\n<p>\u201cDeduction\u201d = 30% \u00d7 \u201cAnnual Value\u201d<\/p>\n<p>This deduction covers expenses such as:<\/p>\n<ul>\n<li>Repairs<\/li>\n<li>Maintenance<\/li>\n<li>Painting<\/li>\n<li>Collection charges<\/li>\n<\/ul>\n<p>No separate claim can be made for these expenses.<\/p>\n<h3 id=\"mcetoc_1jq8kgksv3\"><span class=\"ez-toc-section\" id=\"%F0%9F%8F%A6_2_Deduction_for_Interest_on_Home_Loan\"><\/span><span style=\"color: #3366ff;\">\ud83c\udfe6 2. Deduction for Interest on Home Loan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the property is acquired, constructed, repaired, renewed, or reconstructed using borrowed capital, the interest payable on such loan is allowed as deduction.<\/p>\n<h3 id=\"mcetoc_1jq8kgksv4\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8A_Maximum_Deduction_Limit\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcca Maximum Deduction Limit<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Particulars<\/th>\n<th>Deduction Limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Self-occupied property<\/td>\n<td>\u20b92,00,000<\/td>\n<\/tr>\n<tr>\n<td>In certain other cases<\/td>\n<td>\u20b930,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The \u20b92 lakh limit is available subject to prescribed conditions, such as completion of construction within the specified time period.<\/p>\n<h3 id=\"mcetoc_1jq8kgksv5\"><span class=\"ez-toc-section\" id=\"%F0%9F%8F%97%EF%B8%8F_3_Pre-construction_Interest\"><\/span><span style=\"color: #3366ff;\">\ud83c\udfd7\ufe0f 3. Pre-construction Interest<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Interest paid before completion of construction is also allowed as deduction.<\/p>\n<p>However, it cannot be claimed in one year. It is allowed in five equal instalments beginning from the year in which construction or acquisition is completed.<\/p>\n<p>\u201cAnnual Deduction for Pre-construction Interest\u201d = \u201cTotal Pre-construction Interest\u201d \/ 5<\/p>\n<h2 id=\"mcetoc_1jq8kgksv6\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%9D_Practical_Example\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcdd Practical Example<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Suppose:<\/p>\n<ul>\n<li>Annual rental income = \u20b96,00,000<\/li>\n<li>Municipal taxes paid = \u20b920,000<\/li>\n<li>Home loan interest = \u20b91,80,000<\/li>\n<\/ul>\n<h3 id=\"mcetoc_1jq8kgksv7\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%AE_Computation\"><\/span><span style=\"color: #3366ff;\">\ud83e\uddee Computation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Particulars<\/th>\n<th>Amount (\u20b9)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Gross Annual Value<\/td>\n<td>6,00,000<\/td>\n<\/tr>\n<tr>\n<td>Less: Municipal Taxes<\/td>\n<td>(20,000)<\/td>\n<\/tr>\n<tr>\n<td>Net Annual Value<\/td>\n<td>5,80,000<\/td>\n<\/tr>\n<tr>\n<td>Less: 30% Standard Deduction<\/td>\n<td>(1,74,000)<\/td>\n<\/tr>\n<tr>\n<td>Less: Interest on Loan<\/td>\n<td>(1,80,000)<\/td>\n<\/tr>\n<tr>\n<td>Income from House Property<\/td>\n<td>2,26,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mcetoc_1jq8kgksv8\"><span class=\"ez-toc-section\" id=\"%E2%9A%A0%EF%B8%8F_Important_Conditions\"><\/span><span style=\"color: #3366ff;\">\u26a0\ufe0f Important Conditions<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Deduction for interest is available only if the taxpayer is the owner or co-owner of the property.<\/li>\n<li>Interest certificate from the lender may be required.<\/li>\n<li>If interest is payable outside India and tax has not been deducted where applicable, deduction may be disallowed.<\/li>\n<\/ul>\n<h2 id=\"mcetoc_1jq8kgksv9\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%84_Difference_Between_Old_and_New_Law\"><\/span><span style=\"color: #3366ff;\">\ud83d\udd04 Difference Between Old and New Law<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Old Income-tax Act, 1961<\/th>\n<th>Income-tax Act, 2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Section 24<\/td>\n<td>Section 22<\/td>\n<\/tr>\n<tr>\n<td>Deduction from house property income<\/td>\n<td>Deduction from house property income<\/td>\n<\/tr>\n<tr>\n<td>30% standard deduction allowed<\/td>\n<td>Continued<\/td>\n<\/tr>\n<tr>\n<td>Home loan interest deduction allowed<\/td>\n<td>Continued<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mcetoc_1jq8kgksva\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%85_Effective_Date\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcc5 Effective Date<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Income-tax Act, 2025 came into force from 1 April 2026.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>Under the new Income-tax Act, 2025, Section 22 deals with deductions available while computing income under the head \u201cIncome from House Property.\u201d This section is broadly similar to the old Section 24 of the Income-tax Act, 1961. \ud83d\udccb What deductions are allowed under Section 22? Section 22 allows the following deductions from the annual value &#8230; <a title=\"Section 22 of the Income-tax Act, 2025 \u2013 Deductions from House Property Income\" class=\"read-more\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/\" aria-label=\"Read more about Section 22 of the Income-tax Act, 2025 \u2013 Deductions from House Property Income\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[37,40],"tags":[],"class_list":["post-867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-itr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 22 of the Income-tax Act, 2025 \u2013 Deductions from House Property Income - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/section-22-of-the-income-tax-act-2025-deductions-from-house-property-income\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 22 of the Income-tax Act, 2025 \u2013 Deductions from House Property Income - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"Under the new Income-tax Act, 2025, Section 22 deals with deductions available while computing income under the head \u201cIncome from House Property.\u201d This section is broadly similar to the old Section 24 of the Income-tax Act, 1961. \ud83d\udccb What deductions are allowed under Section 22? 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