Section mapper · Other income, gifts and clubbing
Section 58 of the Income-tax Act, 1961 is now
section 94 of the Income-tax Act, 2025
What you may not deduct from other-sources income.
- Was
s.58, Income-tax Act, 1961 (repealed)- Is now
s.94, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 94 keeps the disallowances — personal expenses, interest and salary payable outside India without tax deducted, wealth tax, and expenditure against winnings from lotteries and games.
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
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