The Assignee qualifies as a resident of India for the tax year 10-11. He has a house property situated outside India and has availed a foreign bank loan on the same. The property was let-out. During the tax year 10-11, the assessee has paid interest on the loan availed outside India from the rental income the property has generated outside India. Can the assessee avail the deduction for the interest payment from his house property income? or Since, no TDS was deducted, he would be denied the benefit of claiming the interest payment deduction, by virtue of Sec 25 of the Income tax Act?