§ 10
Chapter II — Basis Of Charge
Apportionment of income between spouses governed by Portuguese Civil Code
Income-tax Act, 2025
For couples in Goa and certain Union Territories governed by the Portuguese Civil Code, their income is not assessed together. Instead, income from sources other than salaries is divided equally between spouses.
- Salaries are attributed to the earning spouse.
📜 Official text of the section +
10. 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.
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
A.—Incomes not to be included in total income
Incomes not included in total income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.