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    <title>Amounts not deductible from income from house property</title>
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    <description>Interest payable outside India that is chargeable under the Act shall not be deducted in computing income from house property if tax on that interest has not been paid or deducted under the withholding regime and there is no person in India who can be treated as an agent for the payee; an historical public subscription loan exception applies.</description>
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      <title>Amounts not deductible from income from house property</title>
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      <description>Interest payable outside India that is chargeable under the Act shall not be deducted in computing income from house property if tax on that interest has not been paid or deducted under the withholding regime and there is no person in India who can be treated as an agent for the payee; an historical public subscription loan exception applies.</description>
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