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If you have an on-going home loan or have taken a home loan recently, then there are certain tax benefits you can avail on the equated monthly instalments (EMIs) paid. There are additional tax benefits that were announced in previous budgets that are still applicable for FY 2020-21. Do keep in mind that for the current financial year, an individual can continue to opt for the old tax regime and claim tax exemptions such as HRA and various deductions under sections 80C, 80D etc. The individual also has the option to opt for the new tax regime which offers lower tax rate without any tax exemptions and deductions. If you have two houses and your second house is empty or occupied by your parents, then interest paid on home loan taken for the second house will also be covered under section 24. Do keep in mind that the total deduction available on the interest paid on home loan for both the houses should not exceed Rs 2 lakh in a financial year. Soni says, "In case of Let out property, ...