Home Loan Provisional Interest Certificate

What you need to know

A provisional interest certificate is a statement from your lender showing the principal and interest you are expected to pay in the current financial year. Salaried employees submit it to their employer early in the year so tax deductions under the old regime are reflected in TDS. After 31 March the lender issues a final certificate with actual amounts, which you use to file your return.

What the certificate shows

• Borrower and co-borrower names and loan account number
• Property address and whether the loan is for purchase, construction or repair
• Principal and interest for the financial year (projected in provisional; actual in final)
• Pre-construction interest, if any, and the date of disbursal / possession
• Lender’s PAN and address — needed if you claim rent-free or let-out deductions

How to get it

1. OnlineLender’s net banking or customer portal → loan account → certificates.
2. App or emailMost lenders email the final certificate in April–May.
3. BranchRequest in writing if the loan is shared or recently transferred.

Using it for tax

• Old regime: interest up to ₹2 lakh (self-occupied) and principal within the ₹1.5 lakh Sec 80C limit (Sec 123 of the 2025 Act from tax year 2026-27).
• New regime: no deduction for a self-occupied home, so employers do not need the certificate for that.
• Co-borrowers split the interest and principal in proportion to their share of repayment and ownership.
• Keep the final certificate with your tax records; the provisional one is only an estimate.

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