House Purchase Expenses : Registration Fees

If we are purchasing a house and paying stamp duty and registration charges on it. We can claim deduction under section 80C. Then how much amount gets added to the cost of house for income tax purposes in books of accounts.

Eg - House purchased of Rs. 50 L. Stamp duty & Reg. fees paid Rs. 5 L.

80C deduction taken 1.5 for stamp duty and registration fees.

What value of house will be shown in books of Accounts ?
Will it be 55 Lacs or 53.5 Lacs

Thanks & Regards