(1)Irrespective of anything contained in section 93, the following amounts shall not be deductible in computing the income of any assessee chargeable under the head "Income from other sources":—(a)any personal expenses of the assessee; or(b)any interest chargeable 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.
