Section 131
Section 131: additional interest deduction for an affordable-housing loan sanctioned in 2019-22
Section 131 is the Income-tax Act, 2025's version of the deduction long known as "80EEA" - a larger additional deduction (up to ₹1,50,000) for home loan interest on affordable housing, available only where the loan was sanctioned in a specific window (1 April 2019 to 31 March 2022) and the taxpayer isn't already claiming Section 130 for the same property.
Who this applies to
An individual who is not eligible to claim the Section 130 deduction can claim up to ₹1,50,000 a year under Section 131, if:
- The loan was sanctioned by a financial institution between 1 April 2019 and 31 March 2022.
- The stamp duty value of the residential house property did not exceed ₹45 lakh.
- The assessee did not own any residential house property on the date the loan was sanctioned.
How it interacts with other provisions
As with Section 130, interest deducted under Section 131 for a given amount cannot also be deducted under any other provision of the Act for the same or any other year.
Because the loan-sanction window (2019-22) has closed, this section mainly benefits taxpayers still servicing a loan sanctioned in that period; it isn't available for loans taken today.
Frequently asked questions
Can I claim both Section 130 and Section 131 for the same loan?
No - Section 131 is only available to an individual who is not eligible to claim the Section 130 deduction, since the two target different loan-sanction windows.
Is this the same as "80EEA"?
Yes - the same affordable-housing interest deduction, renumbered as Section 131 under the Income-tax Act, 2025, with the same 2019-22 loan-sanction window.
Can I claim this for a loan sanctioned in 2023?
No - the loan must have been sanctioned between 1 April 2019 and 31 March 2022 to qualify.
Related sections
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Check your Section 131 home loan interest deduction with our tax teamLast updated 9 September 2026