Same-Sex Couples Seek Spousal Recognition Under IT Act for Tax Benefits

Rapid Summary

• The Bombay High Court has issued notice to the Attorney General of India in response to a petition seeking recognition of same-sex couples as “spouses” under the Income Tax Act, 1961.
• The petitioners,a same-sex couple,challenged the constitutional validity of the term “spouse” in Section 56(2)(x) of the IT Act on grounds that it discriminates against LGBTQ+ individuals.
• section 56(2)(x) pertains to taxation exemptions for property or gifts received without consideration but limits exemptions to heterosexual spouses.
• Petitioners claim this exclusion violates their fundamental rights under articles 14,15,and 21 of the Constitution and requested parity with heterosexual couples in legal tax benefits.
• The High Court’s division Bench noted that constitutional validity was at issue and set September 18,2025,as the date for further hearings after requiring responses from both sides.

Indian Opinion Analysis
The case highlights evolving conversations around inclusivity within India’s legal framework concerning LGBTQ+ rights post-decriminalization of Section 377.If accomplished, this petition could mark progress toward equality by challenging conventional definitions tied to marriage-related benefits under Indian tax law. Addressing such exclusions is crucial for advancing non-discrimination principles embedded in Articles 14 (Equality),Article 15 (Prohibition against discrimination),and Article 21 (Right to life).However, this case situates itself amid broader socio-political debates regarding same-sex unions’ formal legal recognition-a contentious topic recently debated before India’s Supreme Court as well. While no judgment has yet been delivered here on merits or constitutionality regarding tax provisions specifically targeting same-sex companionship; judicial deliberations can simultaneously prompt nationwide discourse regarding equitable reforms spanning personal & civil domains gradually

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