Schedule 5A – Information Regarding Apportionment of Income between Spouses Governed by Portuguese Civil Code

‘Schedule 5A’ in the Income Tax Return (ITR) form is applicable to individuals governed by the Portuguese Civil Code, where income earned is treated as equally belonging to both spouses. This includes residents of Goa and certain Union Territories, where the community of property applies.

The schedule requires details such as the name and PAN/Aadhaar of the spouse, along with confirmation of whether the spouse’s books of account are audited under Section 44AB, Section 92E, or any other applicable law. It also seeks information on whether the spouse is a partner in a firm whose accounts are subject to audit under the aforementioned provisions.

Thereafter, the assessee is required to report the income received under various heads such as House Property, Business or Profession, Capital Gains, and Other Sources. For each head of income, the assessee must disclose the total receipts, the portion of income apportioned to the spouse, the amount of tax deducted at source (TDS) on such income, and the share of TDS that is to be attributed to the spouse.

This schedule applies to ITR-2 and ITR-3.