Section 5A — the law in short
What the courts have decided on section 5A, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
-
Statutory position — s.5A: equal apportionment between spouses under the Portuguese Civil Code, and the one head of income it leaves alone
CBDT Circulars & InstructionsCuts both ways
We are a married couple in Goa governed by the communiao dos bens. The officer has assessed the whole of the rent and the business income on my husband. Is that right, and what happens to our salaries?
It is not right. Section 5A applies where husband and wife are governed by the system of community of property known under the Portuguese Civil Code of 1860 as 'COMMUNIAO DOS BENS', in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu. Sub-section (1) says that the income of the husband and of the wife under any head of income shall not be assessed as that of the community of property, whether treated as an association of persons or a body of individuals; that such income under each head of income other than under the head 'Salaries' shall be apportioned equally between the husband and the wife; and that the income so apportioned shall be included separately in the total income of each, the remaining provisions of the Act applying accordingly. Sub-section (2) carves salary out: where the husband or the wife has any income under the head 'Salaries', that income is to be included in the total income of the spouse who has actually earned it.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
