Hi, I have bought one flat for 55L in FY 2014-2015 which is under construction as of today and construction completion and possession is expected in FY 2017-2018. Only sale and construction agreement with builder is signed.I am paying pre-emi interest only. I have not claimed any interest for this flat in ITR as i can't by IT rules till construction completes. Now i have bought another 30L "ready to move" property in May-16 via home loan of 24L (approved in FY 2016-2017) and i am occupying it. Can i claim 50000 INR interest paid for this flat under section 80EE(1) along with 2 L interest claim in section 24B? Can i consider this as my first home as other one is still under-construction and cannot be occupied. If 50000 in 80EE(1) cannot be claimed , can i claim 2 L in sec 24b atleast for this one?