Does dtcp approval (tamilnadu) charges eligible for income tax deduction

Hi Sunil, 

Thank you for the reply

In my case, there is no transfer of assets. I am owning a land which is unapproved by Govt, I am getting it approved from DTCP (Directorate of Town & Country Planning) of Tamil Nadu. For this I have to pay charges (~Rs.50,000/- based on plot size) to Govt. 

This charge is not Stamp duty or registration charges. But is this allowed for tax deduction??

Thanks,

Manoj