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of <h1>Comparison of Income Apportionment Rules: Income-tax Act 1961 vs. Proposed Income Tax Bill 2025 in Spousal Income Division</h1> The article examines the apportionment of income between spouses under the Portuguese Civil Code, specifically within Goa, Dadra and Nagar Haveli, and Daman and Diu. It compares Section 5A of the Income-tax Act, 1961, with Clause 10 of the proposed Income Tax Bill, 2025. Both provisions dictate that non-salary income is equally divided between spouses, while salary income is attributed solely to the earning spouse. The 2025 Bill offers a more organized and simplified structure, maintaining core principles while enhancing clarity. The approach differs from other jurisdictions, emphasizing individual assessments and specific compliance requirements.
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