Shri Shantaram Naik M P today demanded in the Rajya Sabha that in order
to assess the income of husband and wife separately, Finance Ministry
should give necessary instructions to the Income Tax Authorities to
modify the present software which does not recognize special system
prevailing in Goa.
Making a special mention in the Rajya Sabha on Friday Mr Naik said the
Portuguese law, which is still in force, provides for equal rights in
property between husband and wife.
In order to give the said concept recognition in Income Tax matters,
Income Tax Act was amended by addicting section 5A in the Act which says
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, the income of the husband and
of the wife under any head of income shall not be addressed as that of
such community of property ( whether treated as an association of
persons or a body of individuals) , but shall be apportioned equally
between the husband and the wife"
Mr Naik said that the provisions of section 5A were effectively
implemented till the Assessment Year 2008-2009 when the returns were
filed manually .
However, Mr Naik said that when e-filing came into picture,income
tax software has not been taking cognizance of income division of Goan
couples.
The software of the Income Tax Department does not contain system to
divide incomes as per the provisions under section 5A, automatically.
As the authorities in Bengalaru have not incorporated provisions
under section 5A in the software for accepting the same, superfluous
demands are being raised by Income Tax authorities from Goan couples,
Mr Naik said.
Released from the office
Of Shantaram Naik M P
