Section 5a of the it act


This query is : Resolved 

04 December 2012 is section 5A of the IT Act also applicable to professional income?
and is the section still in force?

is this true that...https://www.indiankanoon.org/doc/568129/
Inserted by the Finance Act, 1994, w. r. e. f. 1- 4- 1963.
" Salaries", such income shall be included in the total income of the spouse who has actually earned it.]

04 December 2012 1. Section 5A covers ALL incomes.

Income other than income from salary is to be apportioned equally between the husband and his wife.

Income from salary shall be included in the total income of the spouse who has actually earned it.

2. It is applicable only to husband and wife governed by Portugese Civil Code and is applicable only in Goa, Dadra & Nagar Haveli and Daman & Diu.


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