Hi,

I need help with Section 5A for filling ITRs for myself and my wife.

I am a Hindu, non-goan, married to a Goan catholic. Our marriage was registered in Goa under the Special marriage act.

We have been residing in Goa since the last 5 years and I was unaware of the Section 5A provisions.

  1. Can we claim benefits under Section 5A while filing ITR for AY 2025-26?
  2. If yes, how do I apportion incomes (commercial property rent outside Goa) and losses (F&O losses carried over) while filing ITR?