In case of Divorce, if the male Assessee once paid amount of Maintenance Allowance to spouse is not to be taxable in female Assessee's hands. It is the capital receipt against one time or monthly receipt payment of Maintenance Allowance to Spouse by the Male Assessee is not be taxable amount in spouse hands.
In such case, the any other family members contribution for spouse Maintenance Allowance after Divorce would not carry any Income Tax implication. The amount paid could be debited to the capital account. If male Assessee are filing either ITR-4 or 4S, the capital account would incorporate the same. If however, assessee are filing ITR-1, 2 or 3, there is no requirement to reflect the same.
In such case, the any other family members contribution for spouse Maintenance Allowance after Divorce would not carry any Income Tax implication. The amount paid could be debited to the capital account. If male Assessee are filing either ITR-4 or 4S, the capital account would incorporate the same. If however, assessee are filing ITR-1, 2 or 3, there is no requirement to reflect the same.
