May amounts paid for house or car insurance be deducted from actual income with regard to Chanda?

No. Amounts paid for insurance such as house or car insurance, even where mandatory, may not be deducted from total income with regard to Chanda. Even where a house must be insured in order to borrow from a mortgage company, the buyer remains the beneficiary, so such expenses are considered ordinary. It is not permissible to deduct any installment, mortgage payment, interest, or insurance from one’s real income with regard to Chanda.