Alimony paid by Mother

Avinash G (CA Student) (137 Points)

18 January 2022  

Sir/Madam,

I want to know, as to how should I proceed with the Divorce Alimony of the Son paid by Mother in two installments, but never returned by son.

1st installment: ₹ 10,00,000 and second ₹ 25,00,000. 

My question is. whether is it taxable in the hands of Mother or Son?

Kindly assist.