Compound interest? Simple interest? Extension of loan term by moratorium extension period? Treating the paid EMI of March 2020 as an advance, if borrower opts for moratorium? Some treating it as a prepayment to be adjusted against the first EMI, post moratorium? The ‘Moratorium Math’ is interestingly leading to diverse sets of challenges with the interest capitalization. Which one is right in the spirit of moratorium? Only time will tell.

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