Pre-construction interest is paid on a home loan before taking possession of the property. Loans usually have two parts: interest and principal. During the pre-construction period, only interest is charged. You can't claim this interest when it's paid but can claim it in five equal installments, starting from the year the construction is completed.
Steps to add pre-construction interest paid
- Navigate to File > Incomes > House Property
- Choose the option as Add Manually
- Select the appropriate property type
- Provide address and rent receipts if applicable
- Claim the deduction for the interest paid this year, plus 1/5th of the pre-construction interest
You can claim a total deduction of up to ₹ 2,00,000 for interest, including pre-construction interest, on a self-occupied property.
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