Archive · 15 Aug 2025
Same-Sex Couple Challenges Gift Tax Rules in Bombay HC
Imagine a couple giving each other gifts.
The government has a rule where if a gift is worth more than a certain amount, you have to pay taxes on it.
But, if the gift is from your spouse, you don't have to pay the tax.
Now, a same-sex couple is saying that this rule is unfair because it only considers a 'spouse' to be a husband or wife, not a partner in a same-sex relationship.
They are asking the court to change this rule so that they can also be considered as spouses and not have to pay extra taxes on gifts.
A same-sex couple has moved Bombay High Court challenging the Income Tax Act.
The couple contests the term 'spouse' in the Income Tax Act's gift tax rules.
The plea argues that the Act's definition of 'spouse' excludes same-sex couples.
The couple seeks to include same-sex couples under the definition of 'spouse'.
The Bombay High Court issued a notice to the Attorney General of India and set the hearing for September 18.
- Who
- A same-sex couple and the Bombay High Court.
- What
- A same-sex couple challenged the Income Tax Act regarding gift tax rules.
- When
- August 14, 2024, the court issued notice.
- Where
- Bombay High Court, Mumbai.
- Why
- The couple argues that the current rules discriminate against same-sex couples.
Couple's Stance
Government's Stance
Equal Rights
Couple's Stance
The couple believes the current tax laws discriminate against same-sex couples, denying them equal treatment in gift taxation.
Government's Stance
N/A
- Court
- Bombay High Court
- Legal Issue
- Challenging Income Tax Act's gift tax rules
- Relevant Section
- Section 56(2)(x) of the Income Tax Act
- Main Argument
- Exclusion of same-sex couples from 'spouse' definition
- Next Hearing
- September 18