Are you governed by Portuguese Civil Code as per section 5A? (If “YES” please fill Schedule 5A) *

By | May 28, 2026
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Are you governed by Portuguese Civil Code as per section 5A? (If “YES” please fill Schedule 5A) *

while filing ITR 2 , following questions has to be answered Are you governed by Portuguese Civil Code as per section 5A? (If “YES” please fill Schedule 5A) *

You should select “NO” to this question unless you are married and reside in Goa or the Union Territories of Daman & Diu and Dadra & Nagar Haveli.
This specific question in your Income Tax Return (ITR) addresses a unique asset-sharing law rooted in regional history.

What is Section 5A and the Portuguese Civil Code?

Under Section 5A of the Income Tax Act, individuals governed by the Portuguese Civil Code of 1860 follow a system called “Community of Property” (Communiao dos Bens). This law treats a married couple as equal partners in all assets and income.

Section 5A of the Income Tax Act

Apportionment of income between spouses governed by Portuguese Civil Code

Apportionment of income between spouses governed by Portuguese Civil Code.

5A. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as “COMMUNIAO DOS BENS”) in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head “Salaries”) shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly.

(2) Where the husband or, as the case may be, the wife governed by the aforesaid system of community of property has any income under the head “Salaries”, such income shall be included in the total income of the spouse who has actually earned it.

How to Choose Your Answer

  • Select “YES” if: You are married and reside in Goa, Daman & Diu, or Dadra & Nagar Haveli. Selecting “YES” means you must fill out Schedule 5A to report your spouse’s details (Name, PAN, Aadhaar).
  • Select “NO” if: You live anywhere else in India, or if you live in these regions but are unmarried.

Tax Implications if You Select “YES”

If you choose “YES”, your tax filing changes as follows:
  • Income Splitting: All income earned by you and your spouse from house property, business, capital gains, and other sources is summed up and split 50:50 between both individual tax returns.
  • Salary Exception: Any income earned strictly under the head “Salaries” cannot be split. It is taxed 100% in the hands of the spouse who earned it.
  • TDS Apportionment: Tax Deducted at Source (TDS) is also divided equally between both spouses to ensure it matches your split income reporting.