Non-deductibility rules limit deductions for income from other sources, excluding personal expenses and untaxed foreign payments. Clause 94 lists amounts not deductible against income chargeable under the head 'Income from other sources': personal expenses; interest payable abroad where tax has not been paid or deducted under withholding provisions; and salaries payable outside the jurisdiction unless tax is paid or withheld. It imports the deduction rules applicable to business income for computation purposes, applies corresponding rules for foreign companies, disallows any expenditure deductions for gambling and betting winnings, and provides an exception for owners of racehorses.