Context
The Union government has opposed a petition seeking income-tax exemption for gifts exchanged between same-sex partners. It argued that the term “relative” under the Income Tax Act is based on legally recognised marriage and family relationships.
Explanation
- Under Section 56(2)(x) of the Income Tax Act, 1961, gifts exceeding ₹50,000 may be taxed as income from other sources.
- Gifts received from a legally defined relative are exempt from such taxation.
- “Relative” includes a spouse and specified blood or marital relations.
- The petitioners argue that excluding same-sex partners from this exemption violates Articles 14 and 15.
- The Centre maintains that marriage and family status must be legally verifiable.
- The issue involves equality, non-discrimination, taxation and legal recognition of relationships.
La Excellence IAS Academy, the best IAS coaching in Hyderabad, known for delivering quality content and conceptual clarity for UPSC 2026 preparation.
FOLLOW US ON:
◉ YouTube : https://www.youtube.com/@CivilsPrepTeam
◉ Facebook: https://www.facebook.com/LaExcellenceIAS
◉ Instagram: https://www.instagram.com/laexcellenceiasacademy/
GET IN TOUCH:
Contact us at info@laex.in, https://laex.in/contact-us/
or Call us @ +91 9052 29 2929, +91 9052 99 2929, +91 9154 24 2140
OUR BRANCHES:
Head Office: H No: 1-10-225A, Beside AEVA Fertility Center, Ashok Nagar Extension, VV Giri Nagar, Ashok Nagar, Hyderabad, 500020
Madhapur: Flat no: 301, survey no 58-60, Guttala begumpet Madhapur metro pillar: 1524, Rangareddy Hyderabad, Telangana 500081
Bangalore: Plot No: 99, 2nd floor, 80 Feet Road, Beside Poorvika Mobiles, Chandra Layout, Attiguppe, Near Vijaya Nagara, Bengaluru, 560040