Tax exemption based on marriage, relation; Centre opposes same-sex couple’s petition
Centre tells Supreme Court that tax exemptions tied to spouse, marriage, and family relations cannot be automatically extended to same-sex couples without legislative change.
- The Centre says tax exemptions tied to spouse, marriage, or certain family relations are statutory benefits that cannot be automatically extended to same-sex couples.
- The petitioners say denial of marriage-linked tax exemptions amounts to unequal treatment for same-sex partners.
- Earlier Supreme Court proceedings on same-sex marriage did not resolve legal recognition and pushed the issue toward legislative policy.
The Centre has told the Supreme Court that tax exemptions linked to a spouse, marriage, or specified family relations cannot be automatically extended to same-sex couples. The government’s position is that these benefits are embedded in the Income Tax Act and reflect a legal framework that currently recognizes marriage in the traditional sense.
The petitioners contend that denial of such exemptions amounts to unequal treatment. Their argument is that same-sex partners should not be penalized for being unable to marry under existing law.
The dispute sits within a wider constitutional context. Earlier Supreme Court proceedings on same-sex marriage did not resolve the question of legal recognition and shifted the debate toward legislative policy rather than immediate judicial extension of marital benefits.
UPSC can frame the issue around Article 14 equality, the scope of judicial relief, and the difference between reading down discriminatory exclusion and rewriting a taxation framework. The topic also tests whether a benefit tied to marriage can be extended to a class that cannot presently access the underlying legal status.
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