Section 5A of Income Tax Act 1961 with reference to Goan salaried tax payers

dc.contributor.author	Prabhu-Verlekar, P.
dc.contributor.author	Reddy, Y.V.
dc.date.accessioned	2018-01-22T06:22:50Z
dc.date.available	2018-01-22T06:22:50Z
dc.date.issued	2018
dc.identifier.citation	Account and Financial Management Journal. 3(1); 2018; 1254-1258.	en_US
dc.identifier.uri	http://dx.doi.org/10.18535/afmj/v3i1.05
dc.identifier.uri	http://irgu.unigoa.ac.in/drs/handle/unigoa/5086
dc.description.abstract	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.	en_US
dc.publisher	Everant Publishers Pvt Ltd.	en_US
dc.subject	Commerce	en_US
dc.title	Section 5A of Income Tax Act 1961 with reference to Goan salaried tax payers	en_US
dc.type	Journal article	en_US