Rule 21. Extent of loan and deduction under Section 24

The extent of loans granted under clause (g) of sub-section (2) of Section 18 and the deductions for recovery of such loans granted for house building or other purposes approved by the Central or State Government, and the interest due in respect thereof shall be, subject to any direction made or circular issued by the Central or State Government from time to time regulating the extent to which such loans may be granted, and the rate of interest shall be payable thereon.