Amounts not deductable from “Income from House property”

As per Section 25 any annual charge or interest chargeable under this Act which is payable outside India shall be deductible under section 24 if following conditions are satisfied:

1) TDS on such payment shall be deucted Or

2) TDS on such payment has been paid and

3) there should be a person in India who have to be treated as agent of the recipient for such purpose.