Section 58 → Section 77
Amounts not deductible
Quick Answer
Section 58 of the Income Tax Act, 1961 (Amounts not deductible) corresponds to Section 77 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 58
Under the Income Tax Act, 1961, Section 58 governs amounts not deductible. Disallows personal expenses and expenses on which TDS was not deducted while calculating IFOS.
From 1st April 2026, the same subject sits at Section 77 of the Income-tax Act, 2025 — retained and renumbered as Section 77 of the Income-tax Act, 2025. Retained. Specifically disallows any expenditure allowance against casual income like lottery and gaming winnings.
For Section 58, the practical impact is rated Low. Regulatory maintenance.
Sec 58
Provision Summary
Disallows personal expenses and expenses on which TDS was not deducted while calculating IFOS.
Sec 77
Provision Summary
Retained. Specifically disallows any expenditure allowance against casual income like lottery and gaming winnings.
Key Changes & Highlights
- TDS disallowance matching algorithms made stricter.
Related Sections
Frequently Asked Questions
What is Section 58 of the Income Tax Act, 1961 about?
Section 58 of the Income Tax Act, 1961 covers amounts not deductible. Disallows personal expenses and expenses on which TDS was not deducted while calculating IFOS.
Which section replaces Section 58 in the Income-tax Act, 2025?
Section 58 of the Income Tax Act, 1961 maps to Section 77 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Specifically disallows any expenditure allowance against casual income like lottery and gaming winnings.
What is the impact of the change to Section 58 under the new tax code?
The transition impact for Section 58 is rated Low. Regulatory maintenance.
What should I watch out for when Section 58 moves to the 2025 code?
TDS disallowance matching algorithms made stricter. These points are specific to Section 58 (Amounts not deductible).
Disclaimer: This mapping of Section 58 (Amounts not deductible) to Section 77 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 58 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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