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of <h1>Non-deductible items for Income from Other Sources: personal expenses, unpaid foreign tax interest/salaries, and gambling winnings rules</h1> For computing income under 'Income from other sources' certain amounts are non-deductible: personal expenses; interest payable abroad on which tax has not been paid or deducted under the specified chapter; and salaries payable abroad unless tax has been paid or deducted under that chapter. Provisions analogous to specified sections apply to compute such income as they do for business/profession, and a foreign company must apply the provision analogous to the specified section for business/profession. Winnings from lotteries, puzzles, races (including horse races), card games or other gambling/betting admit no expenditure or allowance deductions, except income of an owner from maintaining racehorses.
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