Wife’s income and separate returns by husband and wife

(1) The income of a married woman living with her husband shall, for the purposes of this Act, be deemed to be the income of the husband, and shall be charged in the name of the husband and not in her name nor in that of her trustee, however, that part of the total amount of tax charged upon the husband which bears the same proportion to that total amount as the amount of the total income of the husband and wife may, if necessary, be collected from the wife, notwithstanding that no assessment has been made upon her. (2) Notwithstanding sub-section (1), amounts may be withheld on account of tax from the emoluments earned by married women during the basis year. (3) Notwithstanding the provisions of sub-section (1)30 (a) the income of a married woman living with her husband shall be assessed and charged to tax as if she were unmarried if she and her husband so jointly elect in writing given to the Commissioner, and every election so made shall remain in effect until revoked by both parties in like manner. (b) the deduction under section 11(1)(a)(ii) and (1)(b)(ii) shall, where the wife is separately assessed under this section, be allowed to the husband unless the spouses in their joint election state the extent of their apportionment to which any deduction thereunder shall be made in ascertaining the chargeable income of each spouse, so however that in no case shall the deduction allowed between the husband and wife exceed the deduction allowable had the assessment been made under sub-section (1) hereof. (c) no deduction shall be allowed to a husband in any basis year in respect of his wife if assessments are made in accordance with paragraph (a) of this sub-section. (d) any election under this section that could have been made within any period jointly with a spouse who has died may, within that period, be made jointly with the deceased’s personal