https://www.taxtmi.com/article/detailed?id=17548 Spouses governed by the Portuguese community of property system are assessed separately rather than as an association of persons or body of individuals. Income under heads other than Salaries is apportioned equally and included in each spouse's total income. Salary income is taxable only to the spouse who actually earns it. Individual returns are filed under the ordinarily applicable prescribed forms, with Schedule 5A in ITR-2 and ITR-3 recording relevant spouse information. en-us Fri, 09 Oct 2026 08:32:00 +0530 Fri, 09 Oct 2026 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17548 Spouses governed by the Portuguese community of property system are assessed separately rather than as an association of persons or body of individuals. Income under heads other than Salaries is apportioned equally and included in each spouse's total income. Salary income is taxable only to the spouse who actually earns it. Individual returns are filed under the ordinarily applicable prescribed forms, with Schedule 5A in ITR-2 and ITR-3 recording relevant spouse information. Articles Income Tax Fri, 09 Oct 2026 08:32:00 +0530 https://www.taxtmi.com/article/detailed?id=17548