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Under section 10 of the Income-tax Act, 2025, how is the income of a husband and wife who are governed…

Section 10 forbids assessing such spouses together as one community, and divides their income under each head other than "Salaries" equally between them. Salary is included…

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Under section 10 of the Income-tax Act, 2025, how is the income of a husband and wife who are governed by the system of community of property under the Portuguese Civil Code of 1860 in force in Goa taxed?

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Correct answer C

Section 10 forbids assessing such spouses together as one community, and divides their income under each head other than "Salaries" equally between them. Salary is included only in the total income of "the spouse who has actually earned it". The equal split therefore never extends to salary.

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