An assessee has borrowed money for purchase of a house & Interest is payable outside India.

Be allowed as deduction if the tax is deducted at source

An assessee has borrowed money for purchase of a house & Interest is p

1.	An assessee has borrowed money for purchase of a house & Interest is payable outside India.
A.	Such interest shall:
B.	Be allowed as deduction
C.	Not to be allowed on deduction
D.	Be allowed as deduction if the tax is deducted at source
Answer» D. Be allowed as deduction if the tax is deducted at source