The Bombay High Court has issued notice to the Attorney General of India on a petition seeking recognition of same-sex couples as “spouses” under the Income Tax Act, 1961. The petition filed by two men, challenges the constitutional validity of the definition of the term “spouse” in the explanation to the fifth proviso to Section 56(2)(x) of the Act, arguing that it discriminates against same-sex couples in long-term, committed relationships.