Community of property apportionment allocates non-salary income equally between spouses; salaries taxed to the earning spouse. Clause 10 requires that spouses under the community of property system in Goa and specified Union territories do not have community receipts assessed jointly; non-salary income under each head is divided equally and included separately in each spouse's total income, while salary income is included only in the total income of the spouse who earned it.
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.
Community of property apportionment allocates non-salary income equally between spouses; salaries taxed to the earning spouse.
Clause 10 requires that spouses under the community of property system in Goa and specified Union territories do not have community receipts assessed jointly; non-salary income under each head is divided equally and included separately in each spouse's total income, while salary income is included only in the total income of the spouse who earned it.
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