Archive · 19 Aug 2025
Bombay HC Reviews Plea on Same-Sex Couples and IT Act
Imagine two people who love each other, but the law treats them differently because they're the same sex.
The Bombay High Court is now looking at whether the tax rules are fair.
The rules say that gifts between 'spouses' don't get taxed, but the couple thinks this rule doesn't include them.
They believe that the term 'spouse' should include same-sex couples.
The court will now ask the government to explain the current tax law, and the couple hopes they will be treated the same as anyone else.
The case will be discussed again on September 18.
Bombay High Court seeks Centre's response on a plea regarding same-sex couples and tax exemptions.
A same-sex couple challenged the Income Tax (IT) Act's provision on tax exemption for gifts between 'spouses'.
The couple argues the term 'spouse' in the IT Act is discriminatory.
The IT Act's Section 56(2)(x) relates to taxing gifts exceeding Rs 50,000.
The court has issued notices to the Attorney General and IT Department with the next hearing set for September 18.
- Who
- A same-sex couple and the Bombay High Court are involved, with the Attorney General of India and the IT Department as respondents.
- What
- Bombay High Court is considering a plea about the inclusion of same-sex couples in the definition of 'spouse' within the Income Tax Act.
- When
- The Bombay High Court issued notice on August 14, with the next hearing scheduled for September 18, 2025.
- Where
- Bombay High Court.
- Why
- The couple argues the IT Act is discriminatory by not including same-sex couples as 'spouses', which affects tax exemptions on gifts.
Same-Sex Couple's Perspective
Government's Perspective (Pending)
Definition of 'Spouse'
Same-Sex Couple's Perspective
The term 'spouse' in the IT Act is discriminatory against same-sex couples.
Government's Perspective (Pending)
The government's stance is not yet revealed, as they have been asked to respond.
- Court
- Bombay High Court
- Legal Challenge
- Constitutional validity of IT Act provision
- Act Section
- Section 56(2)(x) of the IT Act
- Issue
- Tax exemption on gifts for spouses
- Petitioners
- A same-sex couple
- Next Hearing
- September 18, 2025