Income tax deduction

I Think only when you sell it.

but in the case when u purchase then only u pay and in case of sale there is no such question.

"if new flat is purchased, can stamp duty and registration charges on the same can be claimed as a deduction under any of the section of Income tax act? Flat is under construction and owner is husband and wife. Can wife claim whole deduction?"

Stamp duty and registration charges are expenditure in capital nature, you can claim deduction at the time of sale as cost of flat

wife can't  claim whole deduction (upto maximum her share in flat)

Thanks a lot Sir