The income of a married woman living with her husband shall be deemed
to be the income of the husband for the purpose of ascertaining his total
income, and shall be assessed on, and the tax thereon charged on, the
husband; but that part of the total amount of tax charged on the husband
as bears the same proportion to the total amount as the amount of the
income of the wife bears to the amount of the husband may, if due and
not paid, be collected from the wife or, if she is dead, from her executors
or administrators, notwithstanding that no assessment has been has been
made upon her; and the provisions of this Act relating to the collection
and recovery of tax shall apply to that part of the tax as if it were tax the
due date for the payment of which is a date thirty days after the date of a
notice served on the wife, or her executors or administrators, as the case
may be, requiring payment.
Provided that the income of a married woman shall not be deemed to be
the income of the husband where such married woman opts to file a
separate return from that of her husband.