Other Provisions - (Section 25)

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..... , which is payable outside India, shall be allowed only if * The tax on the same has been paid or deducted at source and * In respect of which there is person in India, who may be treated as an ag .....

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..... ed or realised, whether the assessee is the owner of the property or not in that FY. (2) A sum equal to 30% of the arrears of rent or the unrealised rent referred to in sub-section (1) shall be allow .....

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