Non-deductibility of specified amounts for Income from other sources restricts deductions and applies withholding-linked rules.

Section 94 disallows specified deductions in computing Income from other sources: personal expenses; interest payable outside India where tax has not been paid or deducted under Chapter XIX-B; and salaries payable outside India unless tax has been paid or deducted under Chapter XIX-B. It makes sections 29, 35(b)(i) and 36 applicable to this head as they apply to business income and applies section 59 to foreign companies. Deductions are prohibited for winnings from lotteries, puzzles, races, card games and other gambling, except for income of horse owners from maintaining racehorses; "horse race" is limited to races where wagering is lawfully permitted.

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