Section 25. Amounts not deductible from income from house property

25. Amounts not deductible from income from house property .— Notwithstanding anything contained in section 24, any[10] * 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 and in respect of which there is no person in India who may be treated as an agent under section 163 shall not be deducted in computing the income chargeable under the head "Income from house property". 1. Subs. by Act 7 of 2019, s. 4, for "other than the house" (w.e.f. 1-4-2020). 2. Ins. by Act 7 of 2017, s. 12 (w.e.f. 1-4-2018) 3. Subs. by Act 7 of 2019, s. 5, for "one year" (w.e.f. 1-4-2020). 4. Subs. by Act 14 of 2001, s. 15, for section 24 (w.e.f. 1-4-2002). 5. Ins. by Act 7 of 2019, s. 5 (w.e.f. 1-4-2020). 6. Subs. by Act 20 of 2002, s. 12, for "before the 1st day of April, 2003" (w.e.f. 1-4-2003). 7. Subs. by Act 28 of 2016, s. 10, for "three years" (w.e.f. 1-4-2017). 8. Subs. by Act 25 of 2014, s. 10, for "one lakh fifty thousand rupees" (w.e.f. 1-4-2015). 9. Ins. by Act 20 of 2002, s. 12 (w.e.f. 1-4-2003). 10. The words "annual charge or" omitted by Act 14 of 2001, s. 16 (w.e.f. 1-4-2002). 25. Provisions as to agricultural produce under attachment. —(1) Where agricultural produce is attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient;[1] [and he shall have power to defray the cost of such arrangements]. (2) Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it; and, if the defaulter fails to do all or any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do all or any of such acts, and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate. (3) Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under attachment or to require reattachment merely because it has been severed from the soil. (4) Where an order for the attachment of a growing crop has been made at a considerable time before the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending the execution of the order of attachment. (5) A growing crop which from its nature does not admit of being stored shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered.