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of The proposed Income Tax Bill 2025 maintains established principles for income taxation of spouses governed by Portuguese Civil Code in Goa, Dadra and Nagar Haveli, and Daman and Diu. Under Clause 10, spousal income is not assessed as community property despite the 'communiao dos bens' concept. Non-salary income is equally apportioned between spouses and included separately in their respective total incomes. Salary income remains exclusively attributed to the earning spouse. The provision retains core principles from Section 5A of Income Tax Act 1961 while introducing structural improvements through simplified language and clearer sub-clauses. This ensures continued tax equity while potentially enhancing implementation efficiency for couples under Portuguese Civil Code jurisdiction.
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