For tax year 2026–27, an individual who has opted out of the section 202 regime pays the following. Which payment does not count towards the section 123 deduction of the Income-tax Act, 2025?

Section 123 of the Income-tax Act, 2025 allows up to ₹1,50,000 for the sums listed in Schedule XV, which include repayment of a housing loan, stamp duty and registration fee on the house, and tuition fees for up to two children. Paragraph 3(b)(iii) of Schedule XV excludes any expenditure deductible under section 22, so housing-loan interest is claimed against income from house property, not under section 123.