ITO Section 66 | Income of joint owners.

Text of ITO Section 66

Income of joint owners.

(1) For the purposes of this Ordinance and subject to sub-section (2), where any property is owned by two or more persons and their respective shares are definite and ascertainable –

(a) the persons shall not be assessed as an association of persons in respect of the property; and
(b) the share of each person in the income from the property for a tax year shall be taken into account in the computation of the person’s taxable income for that year.

(2) This section shall not apply in computing income chargeable under the head “Income from Business.”

Explanation of ITO Section 66

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