Apportionment of Income Between Spouses Under Portuguese Civil Code: A Comparative Analysis of Income Tax Provisions

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..... taxation of income between spouses in Goa, Dadra and Nagar Haveli, and Daman and Diu presents unique considerations due to the continued application of the Portuguese Civil Code of 1860. This article analyzes the provisions relating to the apportionment of income between spouses under both Section 5A of the Income-tax Act, 1961, and Clause 10 of the proposed Income Tax Bill, 2025. Historical Con .....

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..... age. 2. Income Apportionment Rules The provisions establish similar principles for income apportionment: a) General Rule: * Both laws mandate equal division of income between spouses under all heads except "Salaries" * The apportioned income is to be included separately in each spouse's total income b) Salary Income: * Special treatment for salary income remains consistent * Attrib .....

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..... s with Other Jurisdictions The provisions represent a unique approach to spousal income taxation, different from: * Standard individual taxation in other parts of India * Joint assessment systems in some countries * Community property rules in other civil law jurisdictions Conclusion The proposed Clause 10 maintains the fundamental principles established in Section 5A while offering clear .....

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