As per Vastu, building a basement in northern or eastern portion of the house is considered good. But if we have to construct a basement then It is necessary to keep more vacant space in the North and East than in the south and west. Keeping this in view, the basement in north and east direction is beneficial. Ideally, basement should not be built under entire house.
Basement should not be used for residential purpose. It can be used as store room and office.
Some people use basement as storage tank of water. Storage of water in basement would always be auspicious in north-east, north-west and at eastern and northern angles.