Stamp Duty and Registration Expenses Deduction Under Section 80C Reg

This discussion clarifies whether stamp duty and registration expenses for a commercially let property are deductible under Section 80C. The consensus is that these costs are not eligible for deduction under Section 80C for commercial leases. However, stamp duty and registration fees paid for residential property purchases or plots are eligible for deduction under Section 80C, subject to the overall limit. If the income is declared under PGBP, these expenses might be claimable as business expenditure.