Tax Code Limits Deductions: Stamp Duty and Registration Charges Not Deductible for Let-Out Property Income u/ss 23 & 24.

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....Income from a let out house property - If a particular type of expenditure is not specifically provided to be deductible, deduction, therefore, cannot be claimed from out of the annual value. Neither section 23 nor section 24 provides for the deduction of the expenses incurred towards the stamp duty or registration charges in respect of the lease.....