Every number on this site, and where it comes from.

Interest deduction cap — self-occupied property — Survives unchanged in the 2025 Act. Finance Act 2026 substituted "sub-section (1)(b) and (c)" w.e.f. 1-4-2026, bringing pre-construction interest instalments expressly inside this ceiling (under the 1961 Act that limb sat in the Explanation to s.24). Amount unchanged; scope clarified.

Additional interest deduction — first-time buyers (CLOSED) — CLOSED. Re-enacted verbatim in the 2025 Act but the sanction window is historic: loans sanctioned 1 Apr 2019 to 31 Mar 2022 only. Not extended. Existing borrowers inside the window may keep claiming. No calculator on this site applies it.

Additional interest deduction — first-time buyers, FY 2016-17 window (CLOSED) — CLOSED, and far more historic than 80EEA. Re-enacted verbatim as s.130 of the 2025 Act, but the sanction window was 1 Apr 2016 to 31 Mar 2017 only — nine years ago. Loan must not exceed Rs 35,00,000, property value not Rs 50,00,000, and the buyer must have owned no residential house at sanction. Cannot be claimed on the same interest as any other provision. Sites still offering this to new buyers are wrong by a decade.

House Rent Allowance exemption — The 50%/40% quantum is NOT in the Act — Schedule III delegates it to "such extent as may be prescribed", i.e. the Income-tax Rules, 2026. Cite the Rules for any numeric HRA formula.

"Interest" includes service fees — basis for deducting loan processing fees — Re-enacted with the same substance: "includes service fee or any other charges for the moneys borrowed". Fact-specific — the funds must have been used for the property.

Default tax regime — disallows s.24(b) self-occupied, 80C and HRA — Budget 2026 left slabs unchanged for FY 2026-27. Let-out interest remains deductible up to net rental income only, with no loss set-off and no carry-forward.

Long-term capital gains — listed equity — Raised from 10% to 12.5% by the Finance (No.2) Act, 2024; the annual exemption rose from Rs 1,00,000 to Rs 1,25,000 at the same time. Those two figures are HISTORIC and intentionally fixed — they record what changed and must not be updated to match the current value.

Health & education cess on income tax — A 30% slab is effectively 31.2%.

Loan-to-Value ceilings — individual housing loans — Keyed on LOAN amount, not property value. RBI bars counting stamp duty, registration and documentation charges toward the property value. CITATION RE-POINTED July 2026: previously cited the 2013 Master Circular - Housing Finance, but RBI withdrew 9,445 circulars on 28 Nov 2025 and consolidated them into function-wise Master Directions. The 'Master Circular - Housing Finance' series is on the withdrawn list. The VALUES are unchanged; only the instrument moved. HFC equivalent: id=12939 para 58. WARNING: withdrawn RBI pages still render live with no banner — resolving is not evidence of currency.

Gold loan LTV ceilings — CONSUMPTION loans only — Tiers are on TOTAL consumption gold loan per BORROWER, not per loan. Applies to banks, NBFCs, HFCs, SFBs, RRBs, UCBs, RCBs — not Payments Banks. THREE TRAPS: (1) These caps apply ONLY to consumption loans. Income-generating/business gold loans have NO RBI LTV cap — it is board policy. Do not tell users 75% applies to a business gold loan. (2) For BULLET loans the LTV is computed on the TOTAL AMOUNT REPAYABLE AT MATURITY, not the principal disbursed — applying the tier to disbursal overstates the permissible draw. (3) The LTV must be maintained on an ongoing basis throughout the tenor, but RBI prescribes NO margin call, top-up or auction trigger — the remedy is the lender's credit policy. (By contrast, loans against shares DO carry an express 7-working-day cure window, which shows the omission is deliberate.) Consumption bullet loans are capped at 12 months' tenor. Source history: the standalone Lending Against Gold and Silver Collateral Directions, 2025 (6 Jun 2025) and its 1st Amendment were WITHDRAWN on 28 Nov 2025 and folded into the per-RE-category Credit Facilities Directions. NBFC equivalent: id=12957 para 43.

Loan against property — RBI LTV cap — THERE IS NO RBI LTV CAP FOR LAP. This entry exists to stop one being invented. RBI's own definition excludes LAP from the housing-finance regime — HFC Directions 2025 para 10(8): 'loans given against mortgage of property for any purpose other than buying/construction of a new dwelling unit/s or renovation of the existing dwelling unit/s ... will be treated as non-housing loans and will not be falling under the definition of Housing Finance.' The 90/80/75 tiers are HOUSING-loan only. A widely circulated '75% up to Rs 75 lakh / 65% above' claim for LAP is FABRICATED — it garbles the housing table and invents the 65%. Lender practice is roughly 50-75% varying by property type, but that is market practice, NOT regulation, and is not verified from lender primary sources. Make it a user input.

Prepayment / foreclosure charges — floating-rate loans — Nil on floating-rate loans to individuals for non-business purposes, any amount, any source, no lock-in. Extended to floating-rate business loans to individuals and MSEs from commercial banks (excl. SFBs/RRBs/local area banks) and AIFIs. Terms must be disclosed in the sanction letter, loan agreement and Key Facts Statement.

RBI policy repo rate and typical home-loan EBLR spread — MPC held the repo at 5.25% in June 2026. The spread range is observed lender practice for a salaried borrower with good credit, NOT a regulated figure. No live data is fetched; this is a deliberately static, dated value. The repo moves several times a year — this is the most perishable value in the registry.

Fixed Obligation to Income Ratio ceiling — There is no regulatory FOIR cap. This is observed bank practice and varies by lender, income band and profile. Stated as a range for that reason.

Loan against property — interest deductibility by END USE — 'LAP' is not a tax category. Deductibility turns on what the money was USED for, not what secures it. s.24(b)/s.22(1)(b) asks whether the property was acquired or constructed WITH THE BORROWED CAPITAL — the security is irrelevant. Used to buy/construct a house -> deductible (1961 s.24(b) / 2025 s.22(1)(b)). Used for business -> deductible as interest on capital borrowed for business: 1961 s.36(1)(iii) / 2025 s.32(b) — NOT s.37/s.34(1), which is residual and expressly excludes what s.36 covers. Used for personal purposes (wedding, consumption) -> NOT deductible at all. NO 80C on LAP principal: Schedule XV para 1(r) retains 'purchase or construction of a residential house property' scoping.