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Tax Benefit gone if possession not in 3 Years?

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One of the key benefits for a home-loan buyer is the tax benefit he / she will get after the possession of the dream home (i.e Rs. 1.5 lakh interest paid become tax - free every year).

But there is a rider to this condition.

Possession of the property should be within 3 years of disbursement of the full loan. If it goes beyond 3 years, the 1.5 lakh benefit will reduce to Rs. 30000/- only. That means, for 30% tax bracket, the tax benefit will reduce from Rs 45000/- to just Rs 9000/- per annum.

So, this is an alarming bell for most of the down-payment end use buyers who are not going to get possession within 3 years of their loan disbursement. Most of the Noida projects will have this delay.

Is my understanding about this clause correct.

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