Income Tax Department opposes same-sex couple’s plea for tax exemption on gifts
The Indian Income Tax Department has formally opposed a legal challenge by a same-sex couple seeking tax exemptions on gifts typically reserved for spouses. The department argues that because Indian marriage laws do not recognize same-sex unions, the Income Tax Act cannot unilaterally redefine 'spouse' to include them.
Why it matters
This case highlights the ongoing legal friction between evolving social recognition of LGBTQ+ rights and rigid statutory definitions in Indian law.
The Income Tax Department has filed an affidavit before the Bombay High Court opposing a plea by a same-sex couple challenging Section 56(2)(x) of the Income Tax Act, which grants exemption from tax on gifts between spouses, and seeking to extend the benefit to their relationship.
The article reports on the legal arguments of the Income Tax Department neutrally without taking a stance on the merits of the petitioners' claims.
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