Section 10 — Apportionment of income between spouses governed by Portuguese Civil Code
Old Act equivalent: Section 5A of IT Act 1961 Sub-part: Chapter II—Basis of Charge
Statutory Text
-
If a husband and wife are governed by the community of property system
(known as “COMMUNIAO DOS BENS” under the Portuguese Civil Code of
- in force in the State of Goa and the Union Territories of Dadra and Nagar Haveli and Daman and Diu, then—
(a) their income under any head of income shall not be assessed together as that of such community of property (whether treated as an association of persons or a body of individuals);
(b) the income mentioned in clause (a) under each head of income other than “Salaries” shall be divided equally between the husband and the wife;
(c) the income so divided shall be included separately in the total income of the husband and the wife respectively, and the remaining provisions of this Act shall apply accordingly; and
(d) where either the husband or the wife, has any income under the head “Salaries”, that income shall be included in the total income of the spouse who has actually earned it.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Husband and wife governed by Portuguese Civil Code of 1860 (Goa and former Portuguese territories).
- Conditions: Assets of community owned before marriage or acquired after marriage governed by Portuguese Civil Code.
- Time limits: Tax year.
- Monetary limits: Income apportioned 50:50 between spouses.
- Exceptions: Salary, professional, or business income — taxed in hands of earning spouse; remaining community income divided equally.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.