https://www.taxtmi.com/article/detailed?id=15648 Under the community property regime governed by the Portuguese Civil Code, non-salary income of spouses is apportioned equally and each spouse must report the apportioned share and associated TDS. TDS recorded under a spouse's PAN should not be denied by an ordinary TDS matching rule that does not recognize community-property apportionment; salary TDS remains exclusive to the salary recipient. Tax authorities must verify both spouses' returns and allow credit consistent with apportionment and reported returns. en-us Tue, 23 Dec 2025 07:59:53 +0530 Tue, 23 Dec 2025 07:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15648 Under the community property regime governed by the Portuguese Civil Code, non-salary income of spouses is apportioned equally and each spouse must report the apportioned share and associated TDS. TDS recorded under a spouse's PAN should not be denied by an ordinary TDS matching rule that does not recognize community-property apportionment; salary TDS remains exclusive to the salary recipient. Tax authorities must verify both spouses' returns and allow credit consistent with apportionment and reported returns. Articles Income Tax Tue, 23 Dec 2025 07:59:53 +0530 https://www.taxtmi.com/article/detailed?id=15648