Amounts not deductible.

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....eable under this Act, payable outside India, on which tax has not been paid or deducted under Chapter XIX-B; or (c) any payment chargeable under the head "Salaries", if it is payable outside India, unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of sections 29, 35(b)(i), and 36 shall apply in computing the income chargeable under the head "Income from other sources"....