Same-Sex Couples Seek Inclusion in ‘Spouse’ Definition – Bombay HC Issues Notice

Payio Ashiho & Anr. Vs Union of India & Anr. (Bombay High Court) The Bombay High Court is set to hear a writ petition filed by Payio Ashiho & Anr. challenging the definition of the term “spouse” under the Income Tax Act, specifically in the explanation to the fifth proviso to Section 56(2)(x). The petitioners, who are in a same-sex relationship, argue that the current definition is unconstitutional because it excludes them from the benefits and scope of the term. They seek a declaration from the court that the exclusion is unconstitutional. In their petition, the indivi...