Portuguese Civil Code IT Return
This query is : Resolved
MAKARAND DAMLE
(Querist)
27 August 2026
Under Portuguese Civil Code Income needs to be apportioned between husband and spouse equally
My question is TDS deducted needs to be apportioned equally or each husband and wife will take credit of TDS as per their individual 26AS ?
My question is TDS deducted needs to be apportioned equally or each husband and wife will take credit of TDS as per their individual 26AS ?
Dhirajlal Rambhia
(Expert)
27 August 2026
Rule 37BA Compliance..... According to the Income Tax Rules, when income is assessable in the hands of another person, the credit for TDS must be given to that other person proportionately.
So,,, Under Section 5A of the Income Tax Act, the Tax Deducted at Source (TDS) must be apportioned equally (50:50) between the husband and wife, matching the equal division of the underlying non-salary income.
So,,, Under Section 5A of the Income Tax Act, the Tax Deducted at Source (TDS) must be apportioned equally (50:50) between the husband and wife, matching the equal division of the underlying non-salary income.
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