Indian Muslim women inside Jama Masjid mosque in New Delhi in 2017, the year India's Supreme Court declared the triple talaq practice that allows men to instantly divorce their wives as unconstitutional. AP
Indian Muslim women inside Jama Masjid mosque in New Delhi in 2017, the year India's Supreme Court declared the triple talaq practice that allows men to instantly divorce their wives as unconstitutional. AP
Indian Muslim women inside Jama Masjid mosque in New Delhi in 2017, the year India's Supreme Court declared the triple talaq practice that allows men to instantly divorce their wives as unconstitutional. AP
Indian Muslim women inside Jama Masjid mosque in New Delhi in 2017, the year India's Supreme Court declared the triple talaq practice that allows men to instantly divorce their wives as unconstitution

India's top court seeks state response to Muslim polygamy and nikah halala


Taniya Dutta
  • English
  • Arabic

India’s top court has sought a response from the government to petitions seeking to declare several Muslim religious practices, including polygamy and nikah halala, as unconstitutional.

The Supreme Court is also seeking to make bigamy an offence for all religions.

Hindu-majority India, officially a secular country, allows all religious communities to follow their own laws on marriage, divorce and property.

Muslim men, as per the Sharia, or Muslim Personal Law, are allowed to have as many as four wives at the same time.

Nikah halala is a process in which a woman has to marry another person, have the marriage consummated, and then divorce him to remarry her first husband.

Bigamy and polygamy are punishable offences, carrying a seven-year jail term for members of other communities since 1950s.

While there are no recent data available on polygamy, government figures from the 1960s found that such practices were more prevalent among India's tribal communities, Buddhists and Hindus, with Muslims being the least polygamous.

Government data from 2006 suggested that Buddhists topped the polygamy practice, followed by Muslims, Christians and Hindus.

'Insecure, vulnerable'

The top court on Tuesday heard eight petitions filed by three Muslim women, advocates and an NGO called Women Resistance Committee.

The petitions challenged the practices that “render Muslim wives extremely insecure, vulnerable and infringe their fundamental rights”.

“Muslim law, [permitting] more than one wife at a time, is against the very spirit of the constitution as it discriminates on the basis of gender and there is no valid reason for continuing polygamy or bigamy in the national interest,” one petition said.

A five-judge bench has sought a reply from the government, the National Human Rights Commission, the National Commission for Women and the National Commission for Minorities on the constitutional validity of the practices.

It has set the next hearing for October, after the Hindu festival of Dussehra.

Triple talaq

The petitions were filed after the landmark judgment by the top court declaring the practice of triple talaq — the instant divorce in Islam — unconstitutional in 2017.

The court in its judgment had said the practice of instant divorce by uttering “talaq” three times was against the basic tenets of Holy Quran.

It had further referred the pleas challenging the constitutional validity of polygamy and nikah halala to a larger bench in 2018.

However, several Muslim organisations, including Jamiat-Ulama-i-Hind, the leading organisation of Islamic scholars in India, have argued that the practices cannot be invalidated as the Indian constitution does not interfere with religious practices.

Muslim laws have come under increased scrutiny since Prime Minister Narendra Modi’s Hindu nationalist Bharatiya Janata Party came to power in 2014 and started advocating the cancellation of personal laws and the introduction of a uniform law for the country.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: August 31, 2022, 8:18 AM