TaxTMI 
TaxTMI 
09 Oct 2026 
Abbreviations used:
ITA 1961 or 61 Act - The income-tax Act, 1961
ITA 2025 or 25 Act - The income-tax Act, 2025
ITR 1962 or 62 Rules - Income Tax Rules 1962
ITR 2026 Or Rules 2026- Income-tax rules 2026
| ITA 2025 | ITA 1961 | Remarks |
| Income-tax Act, 2025
| Income-tax Act, 1961
| Similar |
| 10. Apportionment of income between spouses governed by Portuguese Civil Code. | [Apportionment of income between spouses governed by Portuguese Civil Code. | Similar except style about number of section |
| If a husband and wife are governed by the community of property system (known as "COMMUNIAO DOS BENS" under the Portuguese Civil Code of 1860) in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, then--
| 5A. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "COMMUNIAO DOS BENS") in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, | Similar in effect but drafted differently |
| (a) their income under any head of income shall not be assessed together as that of such community of property (whether treated as an association of persons or a body of individuals);
| the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), | Not assessed jointly/ together as of AOP/BOI |
| (b) the income mentioned in clause (a) under each head of income other than "Salaries" shall be divided equally between the husband and the wife;
| but such income of the husband and of the wife under each head of income (other than under the head "Salaries") shall be apportioned equally between the husband and the wife
| Equally in hands of husband and wife apportioned |
| (c) the income so divided shall be included separately in the total income of the husband and the wife respectively, and the remaining provisions of this Act shall apply accordingly; and
| and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly.
| Includible in hands of husband and wife equally. |
| (d) where either the husband or the wife, has any income under the head "Salaries", that income shall be included in the total income of the spouse who has actually earned it.
| (2) Where the husband or, as the case may be, the wife governed by the aforesaid system of community of property has any income under the head "Salaries", such income shall be included in the total income of the spouse who has actually earned it.]
| Salaries to be included in income individually of person who earned it i.e husband or wife. |
|
| Inserted vide Section 4 of the Finance Act, 1994 w.e.f. 01-04-1963 | Special provisions inserted w.e.f. 01.04.1963 and are continuing. |
Applicability of Personal law of "COMMUNIAO DOS BENS" under the Portuguese Civil Code of 1860) in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu to such spouses is essential.
In such cases, as per personal law applicable to such spouses, the income might be earned as joint owner or AOP or BOI consisting of husband and wife, but special provisions have been made to assess such income separately and equally in hands of husband and wife.
Income may be earned any where in India or abroad (if taxable in India) the provision will apply to income of such spouse.
Except salary income all other income will be included in income equally of husband and wife. This seems to be applicable irrespective of sources of funds provided by any of spouse.
All other provisions of respective enactments are applicable to such spouses.
Return of income will be as per prescribed forms for individuals depending on nature and amount of income as in case of any other individual. In such ITR forms special schedule is found for information about such spouse vide 'Schedule 5A' in the Income Tax Return (ITR) 2 and ITR 3 forms.
There seems no further special provisions in the both enactments and both I T Rules.
The phrase "Portuguese Civil Code" is not found in any other provisions of ITA 1961 and ITA 2025 and in ITR 1961 and ITR 2025.
Litigation: On search we find search results as follows:
Showing Results for : Law: Income Tax Statute: Income-tax Act, 1961 Section: Section 5A - 33 Results
Searched Text : spouses governed by Portuguese Civil Code 17 Results
Due to changes in style of drafting and words used, new litigation is likely to take place.