https://www.taxtmi.com/manuals?id=917 Interest chargeable to tax and payable outside India is disallowed as a deduction from income from house property unless tax has been paid or deducted at source and the prescribed Indian agency condition is satisfied. The earlier rule stated the same principle in substance, allowing such foreign interest only where tax had been paid or deducted at source and a person in India could be treated as the recipient's agent. en-us Fri, 14 Aug 2015 18:12:00 +0530 Fri, 10 Apr 2026 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=917 Interest chargeable to tax and payable outside India is disallowed as a deduction from income from house property unless tax has been paid or deducted at source and the prescribed Indian agency condition is satisfied. The earlier rule stated the same principle in substance, allowing such foreign interest only where tax had been paid or deducted at source and a person in India could be treated as the recipient's agent. Manuals Income Tax Fri, 14 Aug 2015 18:12:00 +0530 https://www.taxtmi.com/manuals?id=917