Income-tax Act, 2025 · CHAPTER II — BASIS OF CHARGE

Section 10Apportionment of income between spouses governed by Portuguese Civil Code

Income-tax Act, 2025 (30 of 2025)

If a husband and wife are governed by the community of property system (known as “COMMUNIAO DOS BENS” under the Portuguese Civil Code of 1860) 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.

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);

the income mentioned in clause (a) under each head of income other than “Salaries” shall be divided equally between the husband and the wife;

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

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.

Referenced by

§ 129(3)

§ 129(3)(a)

§ 144 Special provisions in respect of newly established Units in Special Economic Zones

§ 144(a)

§ 144(b)(i)

§ 144(b)(ii)

§ 206(1)

§ 263 Return of income.

§ 265 Return by whom to be verified.

§ 352(4)

§ 355 Interpretation

§ 73(1)

§ Schedule II INCOME NOT TO BE INCLUDED IN TOTAL INCOME

§ Schedule III INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

§ Schedule IV INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS

§ Schedule V INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS

§ Schedule XVI PERMITTED MODES OF INVESTMENT OR DEPOSITS

Rule 164 Forms, eligibility, verification etc. in respect of return of income

Rule 181 Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)