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HOUSE LOAN INTEREST FOR MORE THAN ONE PROPERTY

QUS :A friend wishes to buy a commercial property (office/retail) for Rs. 60 L.Out of which 20 L loan would be taken at an EMI of Rs. 22,50...
QUS:A friend wishes to buy a commercial property (office/retail) for Rs. 60 L.Out of which 20 L loan would be taken at an EMI of Rs. 22,500 for 15 years. A rent of Rs. 50,000 is expected per month. The maintenance charges of Rs. 1500 per month would be paid to the builder.

  • Kindly let me know the tax liability for him on his proposed income of Rs. 6,00,000 on account of rent received. He already has a self occupied property on which he is claiming an exemption of Rs. 150,000.He is in 30 % bracket already.
  • For clarity, lets assume the OFFICE unit is purchased and let out - rent being recd from April 1st.And the principal is 70,000 and Interest is 2,00,000 in the current year. Rs. 1,00,000 under sec 80C is taken under self occupied property, therefore is not available.
Part(A)Pls confirm Is my understanding correct :
  • Total rental Income = 6,00,000
  • Less 30 % = 1,80,000
  • Less interest on loan= 2,00,000
  • Net taxable income/TAX =2,20,000/67980
  • He already has a self occupied property and another residential unit which is let out at 7000 pm = 84,000 (-30%=56,000) and a loan interest of 60,000 and hence no income based on the above rules.
This is his planning for the third property.



ANS
:(A)
yes ,Your understanding is correct ,
  • if a person has more than one properties and taken loan on that properties then he can deduct interest of all the properties .
  • if properties are let out or deemed to be let out without any limit however for one self occupied house the Limit is 150000 in a financial year
  • Income from all the house in aggregate after plus/minus will be taken as the income from house property the example is given below
  • In your case there is slight mistake in calculation of income of let out house ,it should be 84000-30%(standard deduction for repair and maint.)=84000-25200=58800, but in this case also as the interest paid is more than net rent nothing is taxable moreover negative income from this house i.e 58800-60000(interest)=(-)1200 can be reduced from net income of the office rent ,as per section 70 loss on one house property can be reduced from other house property,so plus minus income from all the house properties will net taxable income from the house property.

Example:suppose if you have two buildings A and B , A is rented out at 100000 per year and B at 200000 and interest on both the properties is 100000 and 50000 respectively

His income will be
A property=(100000-30%)-100000=(-)30000
B property=(200000-30%)-50000=90000
income from house property=90000+(-)30000=60000


Qus.Part(B)Can he take such interest deduction on any no. of properties????


Ans(B)As explained above person can avail interest on any number of properties,.No limit and aggregate of all the property will be taxable as explained above in the example....even loss can be carried forward and can be adjusted in next years

Qus.Part(C)If he takes this OFFICE with his father 40:60 (father invests 24 L, son invests 16 L and son takes 20 L loan )who has no income ,but would get 40% rent i.e. 20,000 * 12 = 2,40,000 so no IT being a Sr. citizen.

The son gets 360,000 rent - 30 %=252,000. Less interest of 2,00000 = 52,000 Taxable. So the on pays tax abt 16,000. Is there any problem with this scheme?Is there any different treatment for a retail shop , office or residential unit?

Ans(C)
your tax planning is legitimate and no draw back in it just make sure two things

  1. while investing in this property the share in registration should be clearly mentioned.
  2. Arrange for separate tds certificate,if required on rent received

There is no difference in treatment in interest except for
  1. one self occupied house (Interest Limit is 150000 for loan for construction/purchase of house and 30000 in case of renovation/alteration/modification/repair of house after completion of certain condition)
  2. Shop/property used in own business (in this case interest paid on house property is treated as expense of business and property valuation is not dealt under income from house property head and taken as nil in business & profession.)
  3. there is no other difference in treatment of Income of House property whether shop,office or residential unit
Please comment if any point left or if you have different opinion ,in comment section.

COMMENTS

BLOGGER: 16
  1. Hi,

    I have taken a home loan for 15lakhs from SBI in May'11. The property is a constructed and ready to move in apartment. The registration for the same was done in June'11.

    As per the repayment(amortization) schedule, my EMI was to start in July 2012. They had put a moratorium period (i guess) of 1 year.

    Also, on some stupid scheme (SBI EASY HOME LOAN), for the first 4 years of repayment i.e., from July 2012 to July 2016, only interest equates to the complete EMI. My question is will this be considered as regular EMI or Pre-EMI(as there is no pricipal repayment).

    We had moved in to the house in july 2011. The bank initially gave only 14L and in Jan 2012 released the remaining 1 lakh. But in October 2011, i have instructed the bank to start my repayment. Should i claim tax benefit on the interest paid from october, or can i claim on the interest paid from january only??

    Is the interest paid in moratorium period eligible for Tax saving under Section 24. This i am asking because, i have paid the interest from oct 2011 to june 2012, which is supposedly the moratorium period for my LOAN

    ReplyDelete
    Replies
    1. As you have purchased a built house there is no question of pre construction period .As far as income tax is concerned no need to read bank clause , moratorium period , pre emi, post emi, etc etc .
      In your case take a Interest due statement from bank from start of loan till 31.03.2012 and claim it in income tax return subject to maximum 150000.

      Further pls note that interest is allowed on accrued basis whether paid or not .

      Delete
  2. Mukesh,

    I am govt. servant and going to purchase two properties far from my working place. I am living in govt. accommodation, whether one of property can be treated as self occupied & another one let out for income tax purpose.

    ReplyDelete
    Replies
    1. yes , you can do this .this is as per income tax act ,no doubt in that

      Delete
  3. I am purchasing 3rd house property. I was told by the bank that interest rate will be normal RPRL (Retail Prime rate of Lending) and on x% less than RPRL is applicable as this is 3rd housing property.
    Is that true for every bank? I have checked with SBI for this.

    ReplyDelete
  4. I am having a office space and given on rent and total rent income is 215000 and tenant wants to deduct TDS on rent. I have no other income and I deposit 40000 in PPF. My quarries are as below:
    1.Can I give form15G.or any other form asking him not to deduct TDS.
    2.If tenant has to deduct TDS, where will I show in my return.Income from house property or income from other sources.
    My understanding from your above explaination is that I can take it under income from house property. Pls advise.

    ReplyDelete
    Replies
    1. Yes , this is covered under income from house property and you can claim 30 % standard deduction from rent income but 15G can not given for rental income as section 15G is not applicable on section 194I (rent tds).

      Delete
    2. I have a query regarding exemption from interest income. The exemption of INR 10K can be taken off for the total of SB interest, interest on FD and interest on deposit in Ltd companies who issue schemes publicly.Pls advise

      Delete
    3. only SB interest up to 10K is eligible for deduction , FDR and company bank deposit is not eligible for deduction u/s 80TTA

      Delete
    4. Thank you for your quick response!

      Delete
    5. Raja I need one clarification referring to above question. Can I ask tenant to deduct TDS only on the portion of rent over and above taxable limit i.e Rs 190000. I am asking since I have no other source of income. Pls clarify.

      Delete
    6. Mr. Raja Babu, I am awaiting your advise on the above question. I repeat my queery. Total rent is Rs.216000.
      Can I ask tenant to deduct TDS only on the portion of rent over and above taxable limit i.e Rs 190000. I am asking since I have no other source of income. Pls clarify.

      Delete
    7. No , you can not , Person can not do this , Tax must be deducted on full amount i.e 216000/- .However you may applyon form 13 to ITO to issue less tax rate certificate to you ,after that less tds certificate , deductor can deduct less tax as given in such certificate

      Delete
  5. Dear Sir,
    we have purchased a property with my wife as owner and myself as co-owner.The same applies for loan availed (main applicant is my wife and I am co-applicant)
    100% Loan EMI is paid by my wife from her Salary account (but here I am joint account holder ) I have my own separate Salary account and there are no transfers between the two accounts
    My Question
    Can my wife claim 100% exemption on tax as neither I am paying any EMI from my salary account nor claiming any tax exemption
    As co-owner can I prepare an affidavit stating 100% share of my wife in property

    ReplyDelete
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SIMPLE TAX INDIA: HOUSE LOAN INTEREST FOR MORE THAN ONE PROPERTY
HOUSE LOAN INTEREST FOR MORE THAN ONE PROPERTY
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2008/10/house-loan-interest-for-more-than-one.html
https://www.simpletaxindia.net/
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