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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter III - Part-A COMPUTATION OF TOTAL INCOME - A.-General This

Clause 15 - Apportionment of income between spouses governed by Portuguese Civil Code - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter III - Part-A
COMPUTATION OF TOTAL INCOME - A.-General
  • Contents

Apportionment of income between spouses governed by Portuguese Civil Code

15. (1) The income of the husband and wife, governed by the communiao dos bens, under each special source shall be apportioned equally between the spouses.

      (2) The income of the husband and wife, governed by the communiao dos bens, under each head of income (other than that under the head 'Income from employment') shall be apportioned equally between the spouses.

      (3) The income so apportioned under sub-sections (1) and (2) shall be included separately in the total income of the spouses, respectively.

      (4) The income under the head "Income from employment" shall be included in the total income of the spouse who has actually earned it.

 
 
 
 

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