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Other Provisons - (Sec. 25)

Income Tax - House Property Income - 05 - SEC - 25: AMOUNTS NOT DEDUCTIBLE FROM INCOME FROM HOUSE PROPERTY Any interest chargeable to tax, 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 agent of the recipient for such purpose. SEC - 25AA: RECOVERY FROM UNREALISED RENT Any amount realised towards unrealised rent already allowed as deduction shall be treated .....

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