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Income tax liability on maintenance received from husband

This query is : Resolved 

22 December 2016 In a Divorce proceedings, the Court has granted maintenance to wife at the rate of Rupees 30,000/- per month; and to the minor child at the rate of Rs.30,000/- per month, thus total sum of Rs. 60,000/-.

The wife is assessed to income tax.
Whether the maintenance amount is to be added to the income?

23 December 2016 Yes. Monthly maintenance is considered as revenue receipts and added to total income



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