63. Mr. Ritvik has purchased his first house in Gwalior for self-occupation on 5.4.2020 for...

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63. Mr. Ritvik has purchased his first house in Gwalior for self-occupation on 5.4.2020 for 45 lakhs (stamp duty value being the same) with bank loan sanctioned on 30.3.2020 and disbursed on 3.4.2020. He paid interest of 3.8 lakhs during the P.Y.2020-21. What is the tax treatment of interest paid by him

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