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Home Loan and Tax Relief - Both Spouses

Posted: Mon Oct 22, 2007 7:57 am
by MrLong
I understand that GOI has a tax relief on home loans of 1.5 lacs of interest plus 1 lac of principal.

Me and my spouse are shareholders of a company that declares profits/dividends etc, that generates income. Both of us are USC.

If both of us jointly buy an apartment, then can we together deduct the following?

1. 2 times 1. 5 lacs = 3 lacs in interest
2. 2 times 1 lac = 2 lacs in principal
3 Plus the standard deductions of each of 1.5 lacs = 3 lacs.

Does it makes sense to always file taxes individually? We also have 2 kids.

OR should we buy two apartments in our own individual names to avail the above deductions?

Home Loan and Tax Relief - Both Spouses

Posted: Wed Oct 24, 2007 11:24 pm
by rsom
I dont think you could file Jointly in India. Plus the 1.5 Lakh exemption is for adjustment out of salary Income/business income.Also as a USC, your loan provider may not even provide you with an equivalent of 1098(Dont know if you need one)

As a USC you have to declare this property and all incomes that you receive outside of US.


My 2 cents

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 1:10 am
by YRS
It is not clear from your message as to whether you live in India or in USA.

Assuming you live in USA, you (as an NRI) are not required to file income taxes in India, unless you have taxable income in India from investments. Without filing a tax return in India, you will not be able to take advantage of the tax deductions in India.

YRS

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 5:39 am
by babu_babu
MrLong;52636I understand that GOI has a tax relief on home loans of 1.5 lacs of interest plus 1 lac of principal.

Me and my spouse are shareholders of a company that declares profits/dividends etc, that generates income. Both of us are USC.

If both of us jointly buy an apartment, then can we together deduct the following?

>>Assumption: You are planning to take joint home loan. (Not a business loan)

1. 2 times 1. 5 lacs = 3 lacs in interest
>>If it is used for self occupation, it is total 1.5L per year (you can choose the ratio, based on the investment ownership, ex:1L + 0.5L)
If it will be rented out, there is no limit.(ex: 1C , unfortunately the max loan offered by banks are max 5C). Again this is also shared between owners, based on the investment ownership.
2. 2 times 1 lac = 2 lacs in principal
>>Same above rule applies. Total principal per year is 1L. (ex:0.66L + 0.34L)
3 Plus the standard deductions of each of 1.5 lacs = 3 lacs.
>>Max 30% of rent (ex:0.3 x Rent per year). Rest will be clubbed into your income based on the investment ownership ratio.

Does it makes sense to always file taxes individually? We also have 2 kids.
>>If you don't file, file them when ever you feel, and pay Rs.200 (?) per year penalty.

OR should we buy two apartments in our own individual names to avail the above deductions?
>>This makes sense.

[/quote]

I have assumed that this is related to GOI IT tax.

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 8:16 am
by MrLong
Thanks everyone for replying..

I am a USC, however, I do have income from India being generated via rentals, etc.

I expect these income to be over 5 - 6 lacs for 2008 and increase in later years.

I am planning on R2I ing in 2009.

I have to file taxes in India for the income generated in India. A lot of taxes are also being deducted at source.

What are my options to reduce the tax?

Last year, I availed my personal exemption of 1.5 lacs. In addition, I did the ELSS (or something like that) and stashed away another 1 lac. I paid IT on the remaining amt.

If I take a home loan in India, and purchase an apt, I am told that I can claim exemption of 1.5 lacs in interest and 1 lac in principal.

If me and my spouse buy an apt jointly, will we get a total exemption of 5 lacs?

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 4:17 pm
by vapasi1
You can deduct 1.5 lakhs each towards interest but your wife should have her own independent income and the propertyhas to be registered in both the names. The 1 lakh towards principal is covered under Sec 80C which includes PF contributions, ELSS, insurance premiums etc.

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 4:24 pm
by MrLong
Vapasi,

Thanks, just to clarify, let me re-iterate what you mentioned.

1. H has his own income in india - Say 5 lacs
2. W has her own income in India. - Say 5 lacs

H and W will file individual taxes in India

H will avail the following:

1.5 lacs personal exemption
1.5 lacs interest towards Home loan
1.0 lac under sec 80 C (EITHER ELSS OR Principal and NOT 1 lac in ELSS AND 1 lac in Principal)


Pay tax on the remaining 5 lac minus 4 lacs = 1 lac

H and W buys and registers the property (ONE Apartment) in JOINT names.

1.5 lacs personal exemption
1.5 lacs interest towards Home loan
1.0 lac under sec 80 C (EITHER ELSS OR Principal and NOT 1 lac in ELSS AND 1 lac in Principal)


Pay tax on the remaining 5 lac minus 4 lacs = 1 lac


So - by the above apporach --- Between H and W, it is possible to get an exemption of 8 lacs per annum.

Please confirm.

TIA

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 5:52 pm
by vapasi1
MrLong,

You are right as per my knowledge. One correction though - men dont pay any tax for the first 1.0 lacs of income (1.5 lacs for women). So the personal exemptions would be 1.0 lacs for H and 1.5 lac for W. However, these benefits towards home loan interest are available only to resident indians. So do take note of that. If for taxation purposes, you are an NRI, then you might not get this benefit.

Somebody correct me if I am wrong. Would hate to see someone make a decision based on wrong info.

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 6:18 pm
by Bobus
Long:

I wish this question had been posed in the simple/basic tax question thread. Also, all relevant info (rented or self occupied) shd ideally be supplied in one fell swoop to minimize multiple iterations. I did not respond earlier coz I do not want to encourage needless thread proliferation, but will do so sometime this afternoon, coz erroneous responses have been given and I do not want misleading info to go uncorrected. Sometimes members perhaps think a new thread will attract attention and responses - does not work with me - it has the opposite effect with me.

Members can refer to IT Dept web site (dont need to be an IT expert) and go thru IT Act available at that site before offering opinions.

Home Loan and Tax Relief - Both Spouses

Posted: Thu Oct 25, 2007 11:08 pm
by MrLong
Bobus,

Thanks in Advance for your reply.

Will remember next time to post in the approriate threads.

Cheers!