Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, ...

The Bombay High Court will hear a plea seeking the recognition of same-sex couples as spouses under the Income Tax Act and has issued a notice to the Attorney General. The petition challenges the constitutional validity of Section 56(2)(x) of the Act, which taxes gifts between unmarried partners but exempts gifts between spouses and other relatives. The petitioners argue that this provision is discriminatory and violates Articles 14 and 15 of the Constitution by denying equal protection of the law. The outcome of this case could have profound implications for the LGBTQIA+ community and their rights concerning financial matters.