Bombay HC seeks Centre’s response to plea for inclusion of same sex couples as ‘spouses’ in I-T Act

“Since the constitutional validity is challenged, we issue notice to the Attorney General of India returnable on 18th September 2025. We also direct the Registry to issue notice to Respondent No. 2 (Department of Income Tax),” the bench noted.

The court also issued notice to the I-T Department seeking its response to the plea during the next hearing.

The petition claimed that Section 56(2)(x) was unconstitutional as it excludes the petitioners from the scope and definition of the term “spouse”, which appears in the explanation to the fifth proviso of the concerned section of the IT Act.

Section 56(2)(x) of the IT Act relates to taxing any money, property, or any other assets received of value exceeding Rs 50,000 and receipts or gifts under the law are considered “income from other sources”. The fifth proviso of the said provision stipulates exemption from tax on gifts received from certain relatives, including “spouse”.

The couple sought direction that same sex couples be added in the proviso to the section.

The petitioners claimed that the term “spouse” in present form under the law was “discriminatory” against same sex couples, as it did not specify whether the exemption would apply to such couples, as they are not recognised as “spouses”. They claimed that the term “spouse” in the concerned provision should include “same sex couples” like them, who are “in exactly the same position as heterosexual couples, which would be presumed to be in a marriage.”

The bench posted a further hearing for September 18.