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 housing loans up to Rs. 30 lakh?

A

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

Q

What is the maximum LTV ratio allowed by RBI for housing loans above Rs. 75 lakh?

A

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

Q

Which section of the Income Tax Act allows deduction on interest paid on a housing loan for a self-occupied property?

A

Section 24(b) of the Income Tax Act allows a deduction of up to Rs. 2 lakh per annum on interest paid on a housing loan for a self-occupied property.

Q

What is the maximum deduction allowed under Section 24(b) for interest on a self-occupied property housing loan?

A

Maximum deduction is Rs. 2 lakh per annum under Section 24(b).

Q

What is the maximum deduction allowed under Section 80C for repayment of principal on a housing loan?

A

Under Section 80C, the maximum deduction allowed for principal repayment of a housing loan is Rs. 1.5 lakh per annum, subject to the overall 80C ceiling.

Q

Under PMAY, what is the maximum carpet area eligible for Middle Income Group (MIG-I) credit-linked subsidy?

A

MIG-I subsidy applies to carpet area up to 160 square metres.

Q

What does the term 'equated monthly instalment' (EMI) represent in housing finance?

A

EMI is the fixed monthly payment made by a borrower to the lender comprising both the principal repayment and the interest component, calculated to fully amortise the loan over its tenure.

Q

What is the full form of CERSAI in the context of housing loans?

A

CERSAI stands for Central Registry of Securitisation Asset Reconstruction and Security Interest.

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