Feminist Judgement from Supreme Court: “Individual” u/s 10(26AAA) of Income Tax Act includes both Men and Women,Excluding Married Women is “Discriminatory”

By Rasheela Basheer - On January 14, 2023 3:18 pm - 2 mins read
Feminist - Judgement - from - Supreme - Court - Individual - Income - Tax - Act - Married - Women - Discriminatory - TAXSCAN

In a ruling striking down a part of section 10(26AAA) of Income Tax Act, 1961, the Supreme Court has held that denial of income tax exemption for “married Sikkimees women” is discriminatory as the provision states that the benefit shall be given to all individuals including both men and women. “The expression “individual” in the…

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