Interest deduction prohibition under MSMEDA bars buyers from claiming interest as a tax deduction in income tax computation. Section 23 of MSMEDA disallows, for income tax computation, any amount of interest payable or paid by a buyer under or in accordance with the Act. Section 22 mandates audited buyers to disclose separately principal and interest outstanding, interest paid, accrued unpaid interest, and further interest due, enabling assessing officers to ascertain and disallow interest claimed as a deductible expenditure.