Section mapper · Other income, gifts and clubbing
Section 57 of the Income-tax Act, 1961 is now
section 93 of the Income-tax Act, 2025
What you may deduct from other-sources income.
- Was
s.57, Income-tax Act, 1961 (repealed)- Is now
s.93(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 93(1) keeps the deductions — collection charges on dividends and interest on securities, contributions and depreciation for let-out plant and machinery, the family-pension standard deduction, and any other expenditure laid out wholly and exclusively to earn the income.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.56 → s.92 — Income from other sources — interest, dividends and gifts
- s.58 → s.94 — What you may not deduct from other-sources income