Dossier
Section 56(2)(x) exemption
Coverage of Section 56(2)(x) exemption in the Nexus archive.
- Income Tax Department opposes same-sex couple’s plea for tax exemption on gifts
The Income Tax Department opposes a same-sex couple's request for tax exemption on gifts, arguing that Section 56(2)(x) applies only to marriages recognized under Indian law. The Bombay High Court has been informed of this stance, with the department seeking dismissal of the petition.