Dignity of choice, Pg 15.

Key Highlights:

• A same-sex couple has challenged the Income Tax Act in the Bombay High Court, arguing that it discriminates against them by taxing gifts, unlike heterosexual couples.
• The Supreme Court ruled on October 17, 2023, that there is no fundamental right to marry, but acknowledged the right to be in a relationship for queer persons.
• The Government of India formed a committee, leading to advisories about ration cards, joint bank accounts, and healthcare for queer relationships.
• A Deed of Familial Association (DoFA), suggested by Justice N Anand Venkatesh, could help same-sex couples access rights and facilities.

Detailed Insights:

• The Bombay High Court petition argues that taxing gifts between same-sex partners violates Articles 14 and 15 of the Constitution, which guarantee equality before the law and prohibit discrimination.
• The Supreme Court's decision in Supriyo @ Supriya Chakraborty v Union of India recognized the right to relationship for queer persons, leading to government advisories.
• Government advisories include treating partners in a queer relationship as part of the same household for ration cards and allowing joint bank accounts and nominee status.
• Implementing these advisories and court verdicts requires a way to identify partners in queer relationships, which could be achieved through a Deed of Familial Association (DoFA).
• A DoFA would involve couples providing affidavits to a district magistrate, who would then issue the DoFA, enabling access to rights and facilities.
• The DoFA aims to provide recognition and dignity to same-sex couples, ensuring they are treated equally with heterosexual couples, as per the Supreme Court's observation.

Key Concepts Involved:

• Article 14: Guarantees equality before the law for all citizens.
• Article 15: Prohibits discrimination on the basis of religion, race, caste, sex, or place of birth.
• Queer: An umbrella term for individuals who are not heterosexual or cisgender.
• Deed of Familial Association (DoFA): A proposed legal document to recognize partnerships between non-heterosexual individuals.