Clause 16 - Apportionment of income between spouses governed by Portuguese Civil Code. - Direct Taxes Code, 2010

Apportionment of income between spouses governed by Portuguese Civil Code. 16. (1) The income of the husband and wife, governed by the communiao dos bens, 35 from ordinary sources under each head of income (other than the head "Income from employment") and from special sources shall be apportioned equally between the spouses. (2) The income so apportioned under sub-section (1) shall be included separately in the total income of the spouses. (3) The income under the head "Income from employment" shall be included in the 40 total income of the spouse who has actually earned it. (4) In this section, communiao dos bens refers to the system of community of property under the Portuguese Civil Code of 1860 as in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu.