X has now paid stamp duty & registration charges to the tune of Rs.50K for his flat which was purchased by him way back in the year 1980. No amount was paid as stamp duty then. Now, on account of amendment in the Bombay Stamp Act, he has been assessed to pay an amount of Rs.50,000/- as stamp duty. This payment has been made by him under the Abhay Yojna (Amnesty scheme) launched by the Collector of Stamps, MMRDA.
In such a scenario, is X eligible to claim deduction u/s. 80C on the amount paid as stamp duty and registration charges ?
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