Private Wealth 2025

INDIA Law and Practice Contributed by: Rishabh Shroff, Kunal Savani and Chirag Shah, Cyril Amarchand Mangaldas

Surrogacy Surrogacy in India has been recognised via the Sur - rogacy Regulation Act, 2021 (SRA). The SRA defines surrogacy as a procedure in which a woman bears a child for the benefit of the intended parents and permits altruistic surrogacy but outlaws commercial surrogacy. Altruistic surrogacy does not entail finan - cial remuneration to the surrogate mother (in cash or in-kind). According to the eligibility language in the SRA, only a woman who is a family or close friend of the couple would be able to become a surrogate. Further, only legally wedded couples can opt for surrogacy – there - fore LGBTQ+ couples or couples in live-in relation - ships are not permitted to avail surrogate pregnancy arrangements at the moment. 9.2 Same-Sex Marriage Presently, same-sex marriage is not a recognised form of legal marriage in India. In October 2023, India’s Supreme Court, in Supriyo v Union of India , unanimously held that while decrimi - nalising homosexuality was a major step forward, the right to marry is not a fundamental constitutional right and that any legal recognition – whether marriage or civil unions – must come from parliament, not the judi - ciary. Since then, in January 2025 the Supreme Court dis - missed review petitions against its 2023 verdict, reaf - firming that marriage equality remains solely the leg - islature’s domain. Meanwhile, in June 2025, the Madras High Court rec - ognised the concept of “chosen families”, empow - ering LGBTQIA+ individuals to create familial bonds legally, even if formal marriage is not available yet. While marriage equality in India remains unresolved and awaits legislative action, recent court decisions and evolving legal interpretations indicate better social recognition of same-sex couples. Civil/Domestic Partnerships Civil partnerships are not expressly conferred legal status in India. However, the courts have recognised

the rights of adults to live together consensually. The law creates a presumption in favour of marriage and against concubinage when long-term cohabitation has taken place between the couple over an extended period of time. In the context of the Hindu law, the Supreme Court of India has held that a child born out of void or voidable marriage (which may cover civil partnerships) is con - ferred the status of a legitimate child and is entitled to claim a share in self-acquired properties of their parents. Live-in Relationships Under the Uttarakhand UCC The Uttarakhand UCC, while regularising live in rela - tionships in the state of Uttarakhand, makes it obliga - tory for a man and woman, who are living in the state, regardless of whether they are residents of Uttara - khand or not, to submit a “statement of the live-in relationship” to the appointed official for registration. Children born out of the live-in relationship “shall be legitimate”, and such children will enjoy the same rights and benefits as he/she would from legally wed - ded parents. Uttarakhand UCC also mandates pay - ment of maintenance, similar to marriage, in case the woman is deserted by her partner in a live-in relation - ship. While charities are recognised and widely regarded in India, there is no single central legislation which lays down the law governing charitable organisations in India. Charitable organisations can be set up under various laws, depending on the nature of the entity and the state in which the organisation is being set up. Some of the central laws which govern public trusts are the Charitable and Religious Trusts Act, 1920, the Religious Endowments Act, 1863, and the Chari - table Endowments Act, 1890, while there are some state-specific laws like the Maharashtra Public Trusts Act, 1950, Gujarat Public Trusts Act, 1950, Rajasthan Public Trusts Act, 1959, and Madhya Pradesh Public Trusts Act, 1951. 10. Charitable Planning 10.1 Charitable Giving

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