Find
For tax year 2026-27 onwards, house property income is charged under Sec 20 of the Income-tax Act 2025, and the 30% and interest deductions sit in Sec 22. The basic rules carry over. Returns for FY 2025-26 still use the old sections.
ITR
House property sections under the Income-tax Act 2025
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Provisions
Sec 20, Income-tax Act 2025 (old Sec 22); Sec 22(1)(a), Income-tax Act 2025 (old Sec 24(a)); Sec 22(1)(b), Income-tax Act 2025 (old Sec 24(b)); Sec 202, Income-tax Act 2025 (old Sec 115BAC)
Analysis
The mapping links old Sec 22, 24(a) and 24(b) to Sec 20, 22(1)(a) and 22(1)(b) of the 2025 Act with medium confidence, and old Sec 115BAC to Sec 202. Sec 202 says that under the new regime, interest on self-occupied houses is not allowed and house property loss cannot be set off against other heads. Plan loans and the regime choice with this in mind. Check the final ITR forms for tax year 2026-27 when notified.
Close
- Keep rent, tax and interest records from April 2026.
- Compare old and new regime for tax year 2026-27.
- Check the new ITR forms when notified.
- Use the new section numbers for tax year 2026-27 onward.
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