Non-deductibility of expenses for Income from other sources: domestic disallowance rules and foreign tax non-compliance bar deductions. Amounts not deductible from Income from other sources include personal expenses, expenditures of the type subject to domestic disallowance rules, interest payable outside India where tax has not been paid or deducted under the domestic withholding regime, and payments chargeable as salaries if payable outside India unless tax has been paid or deducted. Business disallowance and payment-character rules are applied, as far as practicable, to income from other sources; special computation provisions for foreign companies likewise apply. No deductions are allowed for expenses relating to winnings from gambling and betting, with a specific exception for owners maintaining horses for lawful racing.