JAIIB · RBWM

HOUSING FINANCE AND TAX PLANNING

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Retail Banking and Wealth Management — JAIIB.

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Q

What is the maximum loan-to-value (LTV) ratio permitted by RBI for home loans up to Rs. 30 lakh?

A

RBI permits a maximum LTV ratio of 90% for home loans up to Rs. 30 lakh, meaning the borrower must contribute at least 10% as down payment.

Q

What is the maximum LTV ratio for home loans above Rs. 75 lakh as per RBI guidelines?

A

75% LTV ratio is permitted for loans above Rs. 75 lakh.

Q

Which authority regulates housing finance companies (HFCs) in India?

A

The Reserve Bank of India (RBI) regulates housing finance companies in India following the transfer of regulatory powers from the National Housing Bank (NHB) in 2021 under the Housing Finance Companies (NHB) Directions amendment.

Q

Under which section of the Income Tax Act can a first-time home buyer claim an additional deduction of Rs. 50,000 on home loan interest?

A

Section 80EE allows Rs. 50,000 additional deduction on home loan interest.

Q

What is the full form of NHB in the context of housing finance?

A

NHB stands for National Housing Bank, which was established in 1988 as the apex institution for housing finance in India and continues to provide refinance and promotional support.

Q

What is the maximum annual income limit for the Middle Income Group-I (MIG-I) category under PMAY-CLSS?

A

MIG-I annual income limit is Rs. 12 lakh under PMAY-CLSS.

Q

Under which section of the Income Tax Act can a borrower claim deduction on home loan principal repayment?

A

A borrower can claim deduction on home loan principal repayment under Section 80C of the Income Tax Act, 1961, up to a maximum of Rs. 1.5 lakh per annum.

Q

What is stamp duty and how does it affect the cost of a home loan transaction?

A

Stamp duty is a state tax levied on property registration, increasing total cost.

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