Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Apportionment of income between spouses: community property income, except salaries, is equally apportioned and taxed separately. Where spouses are governed by the community of property regime under the Portuguese Civil Code, income under each head (other than salaries) is apportioned equally between husband and wife and each apportioned share is included separately in the total income of the respective spouse; salaries remain taxable in the hands of the spouse who earned them.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Apportionment of income between spouses: community property income, except salaries, is equally apportioned and taxed separately.
Where spouses are governed by the community of property regime under the Portuguese Civil Code, income under each head (other than salaries) is apportioned equally between husband and wife and each apportioned share is included separately in the total income of the respective spouse; salaries remain taxable in the hands of the spouse who earned them.
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