Section 5A of the Income Tax Act
Income-tax Act, 2025: s.10
Section 5A of the Income-tax Act, 1961 corresponds to section 10 (Apportionment of income between spouses governed by Portuguese Civil Code) of the Income-tax Act, 2025.
Read section 10 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 5A is Janardan Prasad Ashok Kumar v. CIT (193 ITR 186), cited in 11 of the 56 judgments on BharatTax that turn on this section.
Leading authorities on Section 5A
Depreciation is allowable on a vehicle even if it was plied without a proper permit under the Motor Vehicles Act. The taxing authorities are justified in treating an investment as unexplained under section 69 if the assessee fails to prove its source.
Explanation 5A to Section 132 of the Income Tax Act applies only when undisclosed money, bullion, jewellery, or other valuable articles are found during a search and additions are made on that basis; no such material was brought on record by the revenue in this case.
