# The Finance Act, 2026, Section 40: Amendment of section 58

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/40/

## Text

Amendment of section 58. 40. In section 58 of the Income-tax Act, in sub-section (11), in clause (a), sub-clause (i) shall be omitted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.