Generally, no. Under section 56(2)(x) of India’s Income-tax Act, 1961, the exemption for gifts received from a “relative” includes a legally recognised spouse, but the statutory definition does not expressly include an unmarried romantic or cohabiting partner. A committed same-sex relationship, shared household, gift deed or commitment ceremony does not by itself create spouse status for this provision.
The tax treatment depends on the type and value of the receipt, the exception being claimed and the legal status of the relationship at the relevant time. The Supreme Court’s 17 October 2023 decision in Supriyo @ Supriya Chakraborty v. Union of India did not interpret existing marriage law as permitting same-sex marriage. In 2026 reporting about a Bombay High Court challenge, the Income Tax Department was reported to have argued that legal recognition as spouses is required. That was the Department’s position in litigation, not a final judicial ruling.
As an Amazon Associate I earn from qualifying purchases.
What section 56(2)(x) taxes
Section 56(2)(x) deals with specified money or property received without consideration, or in some cases for less than the relevant value. The recipient, rather than the donor, is generally the person whose income-tax position is affected. The receipt is ordinarily considered under the head “Income from other sources” unless a statutory exception applies.
The provision is often called a gift-tax rule in everyday discussion, but India does not impose a separate general gift tax under the facts considered here. Instead, specified gifts can become taxable income in the recipient’s return.
#1 Best Overall
Money gifts
The Income Tax Department explains that money received without consideration is generally chargeable when the aggregate value exceeds ₹50,000. Once that condition is met, the aggregate amount is chargeable, subject to the exceptions in the Act. The test is therefore not simply whether one transfer is large or small; multiple relevant receipts may need to be considered together for the applicable tax period.
Immovable and specified movable property
Section 56(2)(x) also covers certain immovable property and specified movable property. These categories use separate consideration and valuation rules rather than the simple cash threshold. A transfer of land, a flat, securities, jewellery or another covered asset therefore requires a valuation-based analysis, including whether the statutory conditions for a taxable difference are met.
Who qualifies as a “relative”
For this provision, the statutory definition of “relative” includes the recipient’s “spouse of the individual”. It also covers specified family relationships, including the recipient’s brother or sister; the brother or sister of the recipient’s spouse; the brother or sister of either parent; lineal ascendants and descendants; and the spouses of certain people in those categories.
Windows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallCrashes, No Sound, or Screen Glitches?
Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteAn unmarried partner is not expressly listed. The wording focuses on a legally recognised relationship, not on the length of cohabitation, financial dependence, emotional commitment or the parties’ private description of one another. Consequently, a same-sex partner who is not legally recognised as the recipient’s spouse cannot ordinarily rely on the spouse limb of the relative exception merely because the couple is in a committed relationship.
| Relationship or receipt | How it fits the section 56(2)(x) analysis |
|---|---|
| Legally recognised spouse | Falls within the statutory “relative” definition, subject to the facts and the applicable law. |
| Unmarried same-sex partner | Not expressly included in the statutory list; partnership alone does not establish the spouse exception. |
| Money received without consideration | Generally considered taxable when the aggregate exceeds ₹50,000, unless an exception applies. |
| Immovable property | Subject to separate valuation and consideration rules under section 56(2)(x). |
| Specified movable property | Subject to the provision’s separate valuation rules and conditions. |
Why the same-sex marriage context matters
The tax question cannot be separated entirely from the legal meaning of “spouse.” In Supriyo @ Supriya Chakraborty v. Union of India, decided on 17 October 2023, the Supreme Court did not interpret the Special Marriage Act to enable same-sex marriage. The judgment stated, in substance, that legal recognition of a union that confers legal status requires enacted law.
Rank #2
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
Supriyo was not a decision on section 56(2)(x), and it did not calculate tax on any particular gift. Its relevance is narrower: where a tax provision uses the term “spouse,” the decision did not create a general statutory route by which an unmarried same-sex couple automatically acquires that status under existing marriage legislation.
That distinction is important. A constitutional or social recognition of a relationship, a private commitment ceremony, or evidence that two people function as a family may be significant in other legal settings, but none of those facts alone changes the text of the section 56(2)(x) relative definition.
Free tools Windows power users keep installed
One-click scans. No signup required.
What the Income Tax Department has argued in the reported Bombay case
LiveLaw reported that, in a Bombay High Court challenge involving this tax treatment, the Income Tax Department argued that same-sex couples must first have a legally recognised marriage or spouse status to claim the benefit available for gifts between relatives. The report describes the Department’s submission; it is not a holding by the Bombay High Court.
The available material does not establish that the Bombay or Karnataka High Court has issued a final order resolving the section 56(2)(x) question. Court proceedings can change the legal position, so anyone relying on the litigation should check the current docket and the text of any order before filing a return or taking a position in a dispute.
Exceptions that are separate from the spouse rule
The spouse/relative exception is only one route out of taxation. Other exclusions have their own requirements and should not be treated as alternative definitions of “spouse.”
Gift on the occasion of the recipient’s marriage
Money or property received on the occasion of the recipient’s marriage is identified as a separate exception. It is tied to the statutory marriage occasion, not simply to a celebration of a relationship. Where a same-sex couple has not entered a legally recognised marriage, a commitment ceremony or anniversary should not be assumed to satisfy this exception. If a marriage is legally recognised under the law applicable to the parties, the timing, nature and documentation of the receipt still need to be examined.
Recommended Free Tools
Will or inheritance
Property or money received under a will or by inheritance is a separate statutory route. Its availability does not depend on the recipient proving that the deceased was a spouse or other relative for the gift rule. The succession documents and the character of the transfer should establish that the receipt is genuinely testamentary or inherited.
In contemplation of the donor’s death
A transfer made in contemplation of the donor’s death is also listed separately. This is a specific statutory circumstance, not a general exemption for lifetime gifts between partners. Evidence of the transfer’s purpose and timing matters.
Receipts from specified entities
The Act contains additional exceptions for receipts from specified entities and situations. Those provisions must be matched to the exact donor, recipient and transaction; they cannot be inferred simply from the parties’ relationship.
How to assess a proposed transfer
Use the following sequence before treating a transfer as exempt:
Quick wins for a faster PC:
Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Rank #4
- Identify the asset. Record whether the transfer is cash, another form of money, immovable property or a specified movable asset. The valuation rules differ.
- Identify consideration. Determine whether the recipient gave nothing, paid part of the value or paid full consideration. Keep the agreement, bank records and valuation material.
- List all relevant receipts. For money received without consideration, aggregate the relevant gifts for the applicable tax period rather than examining only one transfer in isolation.
- Test the statutory relationship. If relying on the relative exception, identify the exact category in the statutory list. For the spouse category, determine whether the relationship is legally recognised as a marriage or spouse relationship under the law that applies.
- Check every independent exception. Consider marriage occasion, will, inheritance, contemplation of death and any exception tied to a specified entity. Each has separate conditions.
- Determine the assessment year and filing treatment. Tax rules and court outcomes can change. Apply the law relevant to the year in which the receipt arose and retain the reasoning used.
- Obtain professional advice for property or litigation. A chartered accountant or Indian tax lawyer can review valuation, title, documentation and the current court position. Advice should address the actual transaction, not only the parties’ relationship label.
Illustrative outcomes
Cash below the threshold
Suppose an unmarried partner transfers a cash amount and the recipient’s relevant aggregate of money gifts remains at or below the statutory threshold. The section 56(2)(x) money-gift charge described by the Department is not triggered on that threshold test. This does not turn the partner into a “relative”; it means the threshold condition for that category has not been crossed.
Cash above the threshold
If the recipient receives cash gifts from the partner and the relevant aggregate exceeds the threshold, the aggregate is generally chargeable unless a separate exception applies. The recipient cannot remove the charge merely by describing the donor as a life partner, domestic partner or spouse in an informal sense.
Several smaller transfers
Breaking a planned transfer into several smaller payments does not necessarily avoid section 56(2)(x). The Department’s explanation uses an aggregate test, so the payments should be reviewed together for the relevant period.
Transfer on a marriage occasion
A receipt connected with a legally recognised marriage may need to be tested under the marriage-occasion exception rather than the spouse exception. The legal status of the marriage, the date of the event and the connection between the event and the transfer should be documented. A private ceremony without legal recognition should not be treated as conclusive proof that the exception applies.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
Inheritance or a bequest
A transfer received under a will or through inheritance is analysed under that separate exception. The recipient should preserve the will, probate or succession documents and the transfer trail, because the exemption depends on the character of the receipt.
Best Value
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
Documentation does not create spouse status
A gift deed, bank narration, cohabitation agreement or declaration can help prove what was transferred and when. It cannot amend the statutory definition of “relative.” Likewise, registering a transfer, paying stamp duty or describing the parties as spouses in a private document does not by itself establish eligibility for the spouse exception.
For cash, retain bank statements, transfer references and a schedule of other relevant gifts. For property, retain title documents, valuation reports, consideration records and proof of possession or registration. For a marriage-occasion claim, keep the legal marriage record and documents connecting the gift to the event. For inheritance, retain the will and succession records.
What could change the answer
The answer is tied to the law in force for the relevant assessment year and to the courts’ interpretation of “spouse.” Parliament could amend section 56(2)(x) or another marriage statute. A court could also issue a binding ruling that changes how the provision applies. Until that happens, the statutory text, the Supriyo decision and the Department’s reported litigation position point in the same practical direction: an unmarried same-sex partner should not assume access to the spouse/relative exemption.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsBecause the reported Bombay litigation may still be pending or may have developed after the report, verify the latest order before relying on it. A tax professional should review any high-value cash or property transfer, especially where the recipient intends to claim an exception, file a revised return or respond to a tax notice.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
