New Provision
Section 10, IT Act 2025
Replaces (IT Act 1961)
5A
Chapter
Chapter II — Basis of Charge
Effective From
1 April 2026
Statutory Text — Section 10
If a husband and wife are governed by the community of property system (known as “COMMUNIAO DOS BENS” under the Portuguese Civil Code of 1860) in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, then–– (a) their income under any head of income shall not be assessed together as that of such community of property (whether treated as an association of persons or a body of individuals); (b) the income mentioned in clause (a) under each head of income other than “Salaries” shall be divided equally between the husband and the wife; (c) the income so divided shall be included separately in the total income of the husband and the wife respectively, and the remaining provisions of this Act shall apply accordingly; and (d) where either the husband or the wife, has any income under the head “Salaries”, that income shall be included in the total income of the spouse who has actually earned it.
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME A. —Incomes not to be included in total income Incomes not included in total income. 11. (1) I
Shahi & Co. — Our Understanding
This section falls under Chapter II (Basis of Charge) which establishes when and how income tax is levied on persons in India.
Practical Note: These provisions determine the fundamental charge of tax — who is taxable, on what income, and in which tax year. Understanding residential status (Section 6) is critical before applying any income computation provision.
Shahi & Co., Chartered Accountants
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Disclaimer: This is a reproduction of Section 10 of the Income Tax Act, 2025 (No. 30 of 2025) as published in the Official Gazette of India (CG-DL-E-22082025-265620) for informational and reference purposes only. Shahi & Co., Chartered Accountants makes no warranty as to completeness or accuracy. For the official authenticated text refer to
egazette.gov.in or
incometaxindia.gov.in. This does not constitute legal or tax advice.