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of <h1>Section 5A: Income Division Between Spouses in Goa, Dadra, Nagar Haveli, Daman & Diu Under Portuguese Civil Code.</h1> Section 5A of the Income-tax Act, inserted by the Finance Act of 1994, addresses the apportionment of income between spouses governed by the Portuguese Civil Code's community of property system in Goa, Dadra and Nagar Haveli, and Daman and Diu. Income under any head, except 'Salaries,' is equally divided between spouses and included separately in their total incomes. Income under 'Salaries' is attributed to the spouse who actually earned it. This provision ensures that income is assessed individually rather than as a community property, aligning with the broader provisions of the Income-tax Act.
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