Section 80C(8)(d) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80C(8)(d) in The Income Tax Act, 1961

(d)stamp duty, registration fee and other expenses for the purpose of transfer of such house property to the assessee, but shall not include any payment towards or by way of -

(A)the admission fee, cost of share and initial deposit which a shareholder of a company or a member of a co-operative society has to pay for becoming such shareholder or member; or

(B)the cost of any addition or alteration to, or renovation or repair of, the house property which is carried out after the issue of the completion certificate in respect of the house property by the authority competent to issue such certificate or after the house property or any part thereof has either been occupied by the assessee or any other person on his behalf or been let out; or

(C)any expenditure in respect of which deduction is allowable under the provisions of section 24;

(xix)as subscription to equity shares or debentures forming part of any eligible issue of capital approved by the Board on an application made by a public company or as subscription to any eligible issue of capital by any public financial institution in the prescribed form.

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Union of India - Subsection

Section 80C(8)(d) in The Income Tax Act, 1961