Section 43B vs Section 43B(1) in Income Tax Act

tax clat_pg beginner doubt

Yaar samajh nahi aaya, kya main hi kharaab hoon? I'm trying to understand the difference between Section 43B and Section 43B(1) in Income Tax Act. Sab theek hai, yeh dono sections related to deduction of interest on capital borrowed for business purposes. Lekin, kya hai itna big difference ki 43B wala interest ka maximum deduction 8 lakh hai, jabki 43B(1) wala 15 lakh ka hai.

Main soch raha hoon, kyunki 43B(1) wala section kya hai, jo kaafi kam interest ka deduction deta hai? Koi bhai or didi kuch bata do.

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