If you have a separate room in your house as an office and if an AC is installed in that room, then you can claim the ITC.
If the AC is installed in a room that is used both for office and residence purposes, then the proportionate ITC needs to be reversed by the taxpayer.
In case of any further queries, kindly mail me at casoravgupta @ gmail.com
Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)