59. In respect of loan of * 40 lakhs sanctioned by SBI in April, 2020 for purchase of residential house intended for self-occupation, compute the interest deduction allowable under the provisions of the Act for A.Y.2021-22, assuming that the disbursement was made on 1st June, 2020, the rate of interest is 8% p.a. and the loan sanctioned was 80% of the stamp duty value of the property