Notice Issued on Plea by Same-Sex Couple Seeking Inclusion as 'Spouse' for Tax Exemption Under Section 56(2)(x) of IT Act: Bombay High Court

The Bombay High Court has issued a notice to the Attorney General of India in response to a writ petition challenging the constitutional validity of the fifth proviso to Section 56(2)(x) of the Income Tax Act, 1961. The petition has been filed by Payio Ashiho and his partner Vivek Divan, a same sex couple, who allege that the provision unfairly excludes them from tax exemptions granted to heterosexual couples on…