Section – 24 : Deductions from income from house property
February 27, 2018
Section – 25A : Special provision for arrears of rent and unrealised rent received subsequently
February 27, 2018

Section – 25 : Amounts not deductible from income from house property

25. Notwithstanding anything contained in section 24, any interest chargeable under this Act which is payable outside India (not being interest on a loan issued for public subscription before the 1st day of April, 1938), on which tax has not been paid or deducted under Chapter XVII-B and in respect of which there is no person in India who may be treated as an agent under section 163 shall not be deducted in computing the income chargeable under the head “Income from house property”.

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