Section 25 of ITA, 1961 : Section 25: Amounts Not Deductible From Income From House Property
ITA, 1961
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Explanation using Example
Imagine a resident individual in India, Mr. Sharma, who owns a property in the UK that he rents out. The rental income he earns is subject to UK tax law, and he pays interest on a mortgage for that property to a UK bank. According to Indian law, he must also declare this foreign income on his Indian income ...
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