Section 10
Section 10: apportionment of income between spouses governed by Portuguese Civil Code
Section 10 is a niche but specific provision for couples in Goa and the Union Territories of Dadra and Nagar Haveli, and Daman and Diu, who are governed by the "community of property" system (called "COMMUNIAO DOS BENS") under the Portuguese Civil Code of 1860. It sets out how their income is taxed, rather than treating the couple as a single taxable unit.
What Section 10 says
For husband and wife governed by this community-of-property system:
- Their income under any head of income is not assessed together as income of the "community of property" (whether treated as an association of persons or a body of individuals).
- Income under each head other than "Salaries" is divided equally between the husband and the wife.
- The income so divided is included separately in the total income of the husband and the wife respectively, and the rest of the Act applies accordingly.
- Where either spouse has income under the head "Salaries", that income is included in the total income of the spouse who actually earned it (it is not split).
Frequently asked questions
Who does Section 10 apply to?
Only husbands and wives governed by the community-of-property system ("COMMUNIAO DOS BENS") under the Portuguese Civil Code of 1860, applicable in Goa and the Union Territories of Dadra and Nagar Haveli, and Daman and Diu.
Is salary income also split equally between such spouses?
No - salary income is taxed in the hands of the spouse who actually earned it; only income under the other heads is divided equally.
Want this applied to your actual filing, not just explained?
Talk to our tax team about this sectionLast updated 9 September 2026