Principal repayment against house building loan

Babua Banerjee (Accountant Junior Tax Practitioner)   (123 Points)

16 August 2018  

Dear Sir / Madam,   One of my friend has remitted Rs. 1,10,000/- at a time against his total house building loan of Rs. 9,00,000/- from a nationalized Bank. Is this amount is eligible u/s. 80C along with EMI ( HBL, Principal part) ?? Please Guide.