i have booked a flat in noida and have taken a home loan from HDFC w.e.f the current financial year i.e 2011-12. i have taken a construction linked plan and it is expected thet i will be given possession in FY 2013-14. only partial disbursement of the loan has been done in this year and i have started paying EMI to the bank. how will i claim the IT rebate benefit for the interest payment done in the year 20011-12 i.e this year under section 24(b) of IT act. i heard that i can start claiming rebate only after possession of the flat. is this true??? what if the possession is delayed and iget possession on FY 2014-15 ??? please explain me the rules regarding this aspect .