Deduction in respect of interest on loan for house property section 80EEA

According to Income Tax Act,1961 if an individual not eligible to claim deduction in respect of interest on house property shall be allowed a deduction under section 80EEA on accoubt of interest payable on loan taken by him from any financial institution for the purpose of acquisition of a residential property subject to the following conditions being satisfied.

1.The value of house does not exceed Rs. 45,00,000

2.The loan has been sanctioned by the financial institution during the period beginning on 1.42019 and ending on 31.3.2021

3. The assessee does not have any own house property on the date of section of loan.

4.The assessee can not claim deduction in resection of such interest under other provision of Income tax Act,1961