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

Tax queries 1390 views 3 replies

Manoj Ramachandran

7 Points Joined July 2018

Hi all,

I am planning to get my land (in coimbatore) approved from DTCP (TamilNadu).

Will the charges we pay for DTCP home layout approval is eligible for Income Tax Deduction, under any section 80C or 80EE, etc...??

Thank you

Thanks,

Manoj

Replies (3)

CA Sunil Kumar

Chartered Accountant

4524 Points Joined July 2014

all expences which are directly related to the transfer to assets are allowed as a deduction under Section 80C (2) (xviii) (d) of the Income-tax Act, 1961, up to a limit of Rs1.5 lakh. For example Stamp duty & registration charges.

Manoj Ramachandran

7 Points Joined July 2018

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