Portuguese Civil Code

Portuguese Civil Code


What is Portuguese Civil Code?

The Portuguese Civil Code in India is applicable only to the state of Goa and the Union territories of Dadra & Nagar Haveli and Daman & Dui. 

As per the Portuguese Civil Code, Income earned by the husband and the wife from all sources shall be apportioned equally between both the spouses. The income so apportioned shall be added to the total income of each spouse separately and each spouse should disclose only his/her share of income in the Income Tax Return.

Exception to this rule: According to Section 5A of the Income Tax Act Income from salary earned form the employer is not apportioned to both the spouses and is only the income of the person who has earned it.

How to select Portuguese Civil Code in Software?

In Client Masterif the Residence Address/Office Address is of the state of Goa and the Union territories of Dadra & Nagar Haveli and Daman & Dui, only then the Software will enable the option in Transactions>>Governed by Portuguese Civil Code u/s 5A as shown below.



After clicking on the above option, the schedule for section 5A will get enabled as shown below and then it can filled according to the income.



Note: If the Place of residence of taxpayer has changed to the state of Goa and the Union territories of Dadra & Nagar Haveli and Daman & Dui in the current year, then in that case, User should Edit the client master.

Master>>Client Master>>Edit Client>>Delete (this should be blank, if there is any year in drop down select that and delete) 


Now, click on Master radio button and update the residence as well as office address.





Hope it clarifies how to Opt Yes for “Are you governed by the Portuguese Civil Code?” question in ITR and fill the applicable schedule. 







    • Related Articles

    • Business Code related concern

      Error : You have entered Business Details under Section 44ADA. Select nature of Business under Professional Category.              Solution : Please Select the Proper Business Code according to Department.  To Check the list of these code Go to ...
    • Section 194J – Fees for professional or technical services

      Section 194J – Fees for professional or technical services New section codes 194J (a) and 194J (b) are added in Form 26Q,  Same should be applicable for statements pertains to FY 2020-21 onwards 194J (A).  The existing section code 194J (i.e. Fees ...
    • Section 115BAC

      Section 115BAC  Section 115BAC is the newly inserted section in the Income Tax Act, 1961 that deals with the new income tax regime. This section and alternate tax regime was introduced in Union Budget 2020 and is applicable to individuals and Hindu ...
    • Income Tax || Change Code

      Resolution : To do this Go to Client selection window (F8) >> Select Client you wish to Edit / Change the Code Number -- Note : Selected Client / Active Client Code could not be changed. Select Client and Click on Edit Button -- Message Appears - ...
    • Reason & Solution for Intimation under Section 143(1) of the Income-tax Act

      Intimation under Section 143(1) of the Income-tax Act Error discerption in Intimation  "The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the ...