Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, Issues Notice to Attorney General [Read Order]
The Bombay High Court has issued notice to the Attorney General on a plea by a same-sex couple seeking recognition as ‘spouses’ under Section 56(2)(x) of the Income Tax Act.
![Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, Issues Notice to Attorney General [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/2078585-same-sex-couples-taxscan.webp "Bombay HC to Hear Plea Seeking Recognition of Same-Sex Couples as ‘Spouses’ Under Income Tax Act, Issues Notice to Attorney General [Read Order]")
In a recent order, the Bombay High Court issued notice to the Attorney General of India on a petition filed by a same-sex couple challenging the constitutional validity of Section 56(2)(x) of the Income Tax Act, 1961, which grants exemption from tax on gifts between heterosexual couples but does not extend the same benefit to same-sex partners. The petitioners, Payio Ashiho and...
In a recent order, the Bombay High Court issued notice to the Attorney General of India on a petition filed by a same-sex couple challenging the constitutional validity of Section 56(2)(x) of the Income Tax Act, 1961, which grants exemption from tax on gifts between heterosexual couples but does not extend the same benefit to same-sex partners.
The petitioners, Payio Ashiho and his partner Vivek Divan, filed a writ petition seeking recognition under the proviso to Section 56(2)(x). They argued that the term “spouse” in the explanation to the fifth proviso of Section 56(2)(x) is unconstitutional because it excludes same-sex couples from its scope and asked the court to declare the exclusion discriminatory.
In the alternative, the petitioners’ counsel requested that the word “spouse” in the proviso be read to include same-sex couples, arguing that they are in exactly the same position as heterosexual couples, who are presumed to be in marriage and are entitled to tax exemptions under this provision.
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Section 56(2)(x) taxes any money, property, or assets received if their value exceeds ₹50,000. Such receipts are treated as “income from other sources” but the fifth proviso exempts gifts received from specified relations, including “spouses.”
The petitioners’ counsel explained that because the law does not recognise same-sex couples as spouses, they are denied the exemption available to heterosexual couples, which amounts to discrimination.
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Since a constitutional challenge was raised, the Division Bench of Justice B. P. Colabawalla and Justice Firdosh P.Pooniwalla observed that the Attorney General of India must be heard in the matter. The court also directed that notice be issued to the second respondent, making both notices returnable on 18 September 2025.
The Court explained that all concerned would act upon production of a digitally signed copy of the order, whether received by fax or email.
The matter has been scheduled to 18 September 2025 for further hearing.
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