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10 July 2026

Tax exemption plea by same-sex couple

The issue involves the interpretation of statutory provisions under the Income Tax Act and raises significant constitutional questions regarding the rights of same-sex couples, which is a recurring theme in judicial discourse and social policy.

1 min read 1 questions 1 prelims

Notes

  • The Income Tax Department filed an affidavit before the Bombay High Court opposing a plea by a same-sex couple seeking tax exemption on gifts under Section 56(2)(x) of the Income Tax Act.
  • Section 56(2)(x) of the Income Tax Act currently provides tax exemption for gifts exchanged between spouses.
  • The IT Department argues that the term 'spouse' is not recognised for same-sex relationships under any existing marriage law in India.
  • The Department contends that the Income Tax Act cannot independently define 'spouse' or 'marriage' in a manner contrary to established marriage laws.
  • The IT Department has requested the dismissal of the petition, labelling it as 'misconceived' and an 'abuse of the legal process' on the grounds that the relief sought falls outside the scope of the Income Tax Act.

Questions

  1. Discuss the challenges in extending statutory benefits under existing tax laws to same-sex relationships in the absence of a legal framework for marriage equality in India. 150 words
    Attempt this — 150 words in 8 min
    0 / 150 words 8:00

Prelims

  1. Which section of the Income Tax Act provides for the tax exemption on gifts received between spouses?

Syllabus

Topics

Sources

250words.in · https://250words.in/daily/2026-07-10/tax-exemption-plea-by-same-sex-couple