Section 80c and Stamp duty

Deduction under section 80c is not only the principal portion of repayment but also the stamp duty and registration charges. The amount of stamp duty and registration charge should be paid in the last year.The amount should be paid by the claimer himself. If you have paid your stamp duty and registration charges in earlier years it will not be eligible for section 80c. The deduction is not available for interest payment on home loan under section 80c. It is available for deduction under section 24.