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SCHEDULE 5A — INFORMATION REGARDING APPORTIONMENT OF INCOME BETWEEN SPOUSES GOVERNED BY PORTUGUESE CIVIL CODE

Income apportionment u/s 5A — AY 2025-26

Applicable only if the assessee is governed by the Portuguese Civil Code (Goa, Daman and Diu). Income from business/profession is to be apportioned equally between spouses.

Spouse Details

Income Apportionment

Check: 0 + 0 = 0

Note: The apportioned income of the spouse (if they are not separately assessed) is to be included in the income of the assessee.