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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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 does Section 58 of the Income Tax Act 1961 deal with?
Section 58 (Amounts not deductible) Disallows personal expenses and expenses on which TDS was not deducted while calculating IFOS.
What is the new section number for Section 58 under the Direct Tax Code 2025?
Section 58 of the ITA 1961 maps to Section 77 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 58 under the new tax code?
Section 58 is marked as "Retained" with status "Active". Impact: Low - Regulatory maintenance.
What are the key changes to Section 58 under DTC 2025?
TDS disallowance matching algorithms made stricter.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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