How much IT exemption for the stamp duty and registration charges paid jointly to me and my spouse for a flat.?

How much IT exemption for the stamp duty and registration charges paid jointly to me and my spouse for a flat.? (Indian Income Tax Rule)
Me and my wife have jointly purchased a flat by paying total rs 235,000 towards stamp duty and registration fees for the flat. Can me and my wife are eligible for IT exemption of Rs 1 lac each for the same.

How much tax i need to pay?

I am from India and i am earning some money from freelancing. This year i earned 3,00,000. I like to know how much i need to pay as income tax? And also i like to know what is meant by exempt? Do exempt is applicable for me?

Thanks