Section 50 : Spouse

1) Both a resident natural person and his/her resident husband or wife may, by giving a notice in writing, choose to be treated as one natural person in any specific income year for tax purposes.

2) The husband or wife out of the spouses who choose the provision contained in sub-section (1) in respect of any income year shall be jointly and severally responsible between each other for the tax payable by them in that year.

3) Notwithstanding anything contained in sub-sections (1) and (2), a resident widow or widower responsible for bearing the dependent shall be deemed as a couple.