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    <title>Amounts not deductible in computing income chargeable under the head “Income from other sources” - (New) Section 94 / (Old) Section 58</title>
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    <description>Amounts chargeable under the head Income from other sources are subject to specific statutory disallowances, including personal or private expenditure and interest or salaries payable outside India unless tax has been paid or deducted at source. The business-income disallowance rules are also extended to this head. For foreign companies, head office expenditure restrictions apply in the same manner as for business income.</description>
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      <description>Amounts chargeable under the head Income from other sources are subject to specific statutory disallowances, including personal or private expenditure and interest or salaries payable outside India unless tax has been paid or deducted at source. The business-income disallowance rules are also extended to this head. For foreign companies, head office expenditure restrictions apply in the same manner as for business income.</description>
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