| (a) | - | in the case of any assessee,- |
| (i) | - | any personal expenses of the assessee ; |
| (ia) | - | any expenditure of the nature referred to in sub-section (12) of section 40A; |
| (ii) | - | any interest chargeable under this Act which is payable outside India (not being interest on a loan issued for public subscription before the 1st day of April, 1938) on which tax has not been paid or deducted under Chapter XVII-B ; | .... To read the full section download the app from Google Play store
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