https://www.taxtmi.com/acts?id=3532 Section 21 was omitted. Previously it deemed interest on securities payable outside India nondeductible for computing income where tax had not been paid or deducted under the withholding regime and no person in India could be treated as an agent for tax purposes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 12:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3532 Section 21 was omitted. Previously it deemed interest on securities payable outside India nondeductible for computing income where tax had not been paid or deducted under the withholding regime and no person in India could be treated as an agent for tax purposes. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3532