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.
Section 5A applies to spouses governed by the Portuguese Civil Code in Goa. Since your marriage is under the Special Marriage Act and you're a Hindu (not governed by the Portuguese Civil Code), you likely aren't eligible for benefits under Section 5A.
Apportionment of incomes:- Since Section 5A might not apply to you based on your marriage being under the Special Marriage Act and your being a non-Goan Hindu, you generally wouldn't need to apportion incomes as per Section 5A provisions. You'll report incomes (like commercial property rent outside Goa and F&O losses) as per normal tax rules applicable to you and your wife individually in your ITRs.
CAclubindia
