Mr. Y took a loan of Rs. 15,00,000 from SBI @ 14% p.a. on 1 June 2017 for the construction of his house. The construction of this house was completed on 31 October 2021. Date of repayment of loan is 1 October 2021. Compute the amount of interest on capital borrowed for construction of the house for the assessment year 2022-23 and also the amount of such interest allowable as deduction while computing income under the head House Property for the assessment year 2022-23. Assume that the house is owned by him and is self-occupied during the financial year 2021-22. Further, Mr. Y has not opted for optional taxation scheme under section 115BAC. X (61