Section 25Central Act
Section 25: Amounts not deductible from income from house property
Amounts not deductible from income from house property.
- Notwithstanding anything contained in section 24, any [* * *] [ Certain words omitted by Act 14 of 2001, Section 16 (w.e.f. 1.4.2002).] 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".Previous
Sec 24 — [ Deductions from income from house property. [Substituted by Act 14 of 2001, Section 15, for Section 24 (w.e.f. 1.4.2002).]
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Sec 25A — [ Special provision for cases where unrealised rent allowed as deduction is realised subsequently. [Inserted by Act 67 of 1984, Section 9 (w.e.f. 1.4.1985).]
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