A married person
may claim the allowance if his spouse does not have taxable
salary income. Marriage means a lawful marriage.
Full allowance is granted in the year of
marriage. No apportionment of the allowance is required.
Press here for the
amount of allowances.
If his spouse has assessable income, the
taxpayer cannot get the allowance unless both spouses elect to have
their income jointly assessed in a single tax bill.
joint assessment must be signed by both the husband and wife, within
one year after the end of the year of assessment. If either spouse
gets a Salaries Tax assessment after this time limit, then the
time limit will be extended to 1 month after the assessment
becoming final and conclusive (i.e. 2 months from the date of
assessment in case of no objection).
It is advisable for
the couple to elect for joint assessment if either spouse has
low taxable income. This is because there may be
unabsorbed personal allowance which can be transferred to the other
spouse under joint assessment. If joint assessment is elected, the
Revenue will compute whether the joint assessment will make them pay
less tax in total and if yes, the Revenue will proceed to do
the joint assessment ; and if not, the Revenue will not make the
joint assessment, but will inform the couple of this by way of an