Deduction in respect of Stamp Duty, Registration fee and transfer expenses incurred in connection with purchase of a Residential House is allowable in computing total income as per provisions of Section 80C of the Income-Tax Act. However, many individual taxpayers fails to claim such deduction, as they are not are not aware of this provision. In this video, the provisions of section 80C(2)(xviii) under which deduction can be claimed, has been explained. It has also been made clear that the deduction under section 80C(2)(xviii) cannot be claimed, if the return is filed under new tax regime of 115BAC of the Income-tax Act.