Same-Sex Couple Challenges Income Tax Act's Definition of 'Spouse'

A same-sex couple has petitioned the Bombay High Court to challenge the Income Tax Act's differential treatment of gifts between spouses. The couple seeks to have the term 'spouse' in Section 56(2)(x) redefined to include same-sex couples, arguing it's unconstitutional to exclude them from tax exemptions.

A same-sex couple has initiated a legal challenge against the Income Tax Act at the Bombay High Court, focusing on what they claim is unfair treatment in the taxation of gifts between spouses.

The couple's plea targets the definition of 'spouse' in the explanation to the fifth proviso of Section 56(2)(x) of the Income Tax Act. They argue that the exclusion of same-sex couples from this definition is unconstitutional.

The court hearing, led by Justices B P Colabawalla and Firdosh Pooniwalla, has acknowledged the constitutional challenge and issued a notice to the Attorney General of India. Scheduled for further discussion on September 18, the petitioners aim to extend legal provisions traditionally reserved for heterosexual couples to same-sex couples.

(With inputs from agencies.)