In this photo taken on February 1, 2016, filmmaker Kiran Kumar Devmani poses inside his office in Ahmedabad. (AFP Photo)
When Kiran Kumar Devmani decided to make a film about homosexuality, he braced for a fight with conservative censors, but he never imagined he would have to battle the tax office.
Three years after finishing the project, Mr Devmani is still embroiled in a struggle with tax bureacrats who claim his film could provoke a law and order problem.
"What is controversial about homosexuality?" Mr Devmani, an ayurvedic doctor-turned filmmaker asked in his small office in a shopping mall in Ahmedabad.
"My film does not have a single scene where gay men are shown even holding hands. The film is basically about the struggles of homosexual men in society in different stages of life," the 30-year-old told news agency AFP.
Like all filmmakers, Mr Devmani wants a tax exemption for his independent movie before its release, an application that is routinely granted to avoid artists losing money on their projects.
India's film censor board has already approved the film, giving it an Adults Only rating, and the Gujarat High Court has ruled in Mr Devmani's favour over the exemption.
But the government in Gujarat, Prime Minister Narendra Modi's home state, has challenged that verdict in the Supreme Court and has said that "Meghdhanushya - The Colour of Life" could send a "negative signal" that the administration endorses "such ideology".
The tax office declined to comment to news agency AFP, saying the matter is sub judice.
But it has argued in court that the film "promotes" an illegal activity "which is also a social evil" and should therefore be denied exemption from entertainment tax.
It also says the film could disturb law and order by fostering friction between those who support and those who oppose homosexuality.
Mr Devmani's fight comes as the Supreme Court agreed this week to review the law banning gay sex that dates back to the 19th century.
The review by a special bench of judges sparks hope among campaigners that the colonial-era legislation which enables homosexuals to be jailed will eventually be overturned.
"The arguments by the state government for not granting tax relief reflects their attitude towards gays in our society," said Mr Devmani.