SECTION 5A of Income Tax Act 1961 With Reference to Goan Salaried Tax Payers
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Under the Income Tax Act 1961 income is taxable in the hands of the person who earns it, however an exception to this rule is section 5A, which is applicable only to Goans. Section 5A was inserted by the Finance Act, 1994 and covers apportionment of income between spouses governed by the Portuguese Civil Code as applicable to the State of Goa.
CIT v/s Purushotam Gangadhar Bhende (Bombay High Court, 1977) ITR Volume 106; pp:932
CIT v/s Valentino Pinto (Bombay high Court, 1984) ITR, Volume 150, pp:408
CIT v/s Modu Timblo (Bombay High Court,1994) ITR, Volume 206, pp:647
Finance Budget 1994-95, ITR, Volume 206, pp:530
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Ram Krishna Dalmia v/s S.R. Tendulkar (Supreme Court)
Sakhawant Ali v/s State of Orissa (Supreme Court)
Goa salary Tax payer’s v/s Union of India and others (Supreme Court, 2001) ITR, Volume 249, pp:195
Section 5A (1) and (2) of the Income Tax Act, 1961.
