'₹1.35 lakh per month paid, ₹0 relief allowed': One divorce, two tax bills, zero deductions

A post by tax planner efiletax has reignited debate over how Indian tax law handles alimony — and why a single court order can lead to two separate tax hits on the same amount.

The case in point: a couple is married for just six months. The husband earns ₹2.8 lakh per month, the wife ₹1.4 lakh. A family court orders him to pay ₹1.35 lakh per month as maintenance — reasoning that she deserves to maintain the “same standard of living.”

Efiletax explains how this award plays out under tax law.

First, the husband.
He pays income tax on the full ₹2.8 lakh — because maintenance isn’t deductible. “Under the Income Tax Act, maintenance/alimony is a personal obligation, not a business expense,” the planner notes. That means no relief under Section 10, 57, or 80. So, after tax, he’s left with ₹1.45 lakh — from which ₹1.35 lakh goes straight to his ex-wife.

Now, the wife.
She receives ₹1.35 lakh as monthly maintenance, in addition to her ₹1.4 lakh salary — totalling ₹2.75 lakh income. And that ₹1.35 lakh? Fully taxable under “Income from Other Sources” (Section 56(1)), because monthly maintenance is treated as regular income. Only lump-sum alimony at divorce may qualify as a non-taxable capital receipt.

Efiletax calculates the year-end impact:

Wife: ₹33 lakh income → ~₹7.2 lakh in taxes

Husband: ₹33.6 lakh income → taxed fully, then ₹16.2 lakh paid post-tax to wife

The takeaway is stark. “So the same ₹1.35L — husband pays tax on it, wife pays tax on it. That’s double taxation — legally allowed under Indian tax law,” the planner writes.

One relationship, two tax burdens. The winner? The Income Tax Department.