Interest paid treated as an expense in income from interest

I am in the business of lending money .

I have taken an overdraft account which is the source of my funds where I do the finance from.

On which I am charged interest .

My query is e.g. my interest income for a particular financial year is 100000 and the interest paid by my towards usage of my od account is 65000 the whats my taxable income 

100000 

Or 

100000-65000= 35000

I have income from other sources as well .

Best regards

Siddharth