Archive · 22 Jul 2026
Centre opposes same-sex couple's tax exemption plea
A same-sex couple in Bengaluru is fighting in court because they think a rule in the tax law is unfair.
The rule says that if you get a gift from a family member, like a spouse, you don't have to pay tax on it.
But the couple says the rule only counts married people or blood relatives, and that leaves them out because they are not married.
The government says the rule is about making sure family relationships can be checked easily.
The couple says their relationship should count too, even if it's not legally defined as marriage.
The court will decide soon.
The Union government argues that the term 'relative' in the Income Tax Act is based on legally verifiable family relationships like marriage or blood ties.
A same-sex couple in Bengaluru filed a petition to declare the term 'spouse' in the Income Tax Act as unconstitutional.
The couple argues that the current definition of 'spouse' indirectly discriminates against them by excluding same-sex couples from tax exemptions.
The government states that legally verifiable relationships can be easily verified with least intrusion.
The court will continue hearing the plea on August 4.
- Who
- Anurag Kalia and Akhilesh Godi, a same-sex couple
- What
- A plea to declare the term 'spouse' in the Income Tax Act as unconstitutional
- When
- The case is ongoing, with the next hearing on August 4
- Where
- Karnataka High Court
- Why
- The couple argues that the current definition of 'spouse' discriminates against them and denies them equal protection under the law.
Government's Stance
Couple's Argument
Definition of 'Relative'
Government's Stance
The government argues that the term 'relative' is based on legally verifiable family relationships such as marriage or blood ties, not on the sex of individuals.
Couple's Argument
The couple argues that the term 'spouse' indirectly discriminates against them by excluding same-sex couples from tax exemptions.
Verification of Relationships
Government's Stance
The government states that legally verifiable relationships like marriage and blood relations can be easily verified with least intrusion.
Couple's Argument
The couple argues that their conjugal relationship should be recognized for tax purposes, even if it is not legally defined as marriage.
- Petitioners
- Anurag Kalia and Akhilesh Godi
- Occupation
- Software engineers
- Location
- Bengaluru
- Duration of Relationship
- More than seven years
- Gift in Question
- 22-karat gold bracelet worth Rs 1,15,500
- Tax Rate
- 25% plus 15% surcharge and 4% cess
- Court Hearing Date
- August 4