Affidavit of Assets, Income and Expenditure
Affidavit of Assets, Income and Expenditure
Affidavit of Assets, Income and Expenditure
The directions as issued by the Delhi High Court in Kusum Sharma vs. Mahinder
Kumar Sharma were modified from time to time pursuant to responses and
suggestions received from various quarters including the trial Courts handling
matrimonial matter and were examined by Delhi High Court on 3 different
occasions. The said judgments are listed below chronologically:
1. Judgment Dt. 18.9.2014 - 2015(5) RCR(Civil) page 75: Directions were issued
that henceforth all petitions including petitions under Sections 9 to 13 of the
Hindu Marriage Act shall be accompanied by an affidavit of assets, income and
expenditure of the petitioner in terms of the directions issued in Puneet Kaur
versus Inderjit Singh Sahney,2011(30) RCR(Civil) 271. The response to the such
affidavit of assets, income and expenditure was be filed within two weeks
thereafter and the case to be listed for disposal of the application under Section
24 of the Hindu Marriage Act. It was further directed that the aforesaid procedure
shall be followed in all cases relating to maintenance under Hindu Marriage Act,
Protection of Women from Domestic Violence Act, Hindu Adoption and
Maintenance Act as well as Section 125 Cr.P.C.
2. Judgment Dt.: 14.1.2015 - 2015(5) RCR(Civil) page 467: The directions issued
earlier in judgment dated 18.9.2014 were slightly modified. A format of “Affidavit
of assets, income and Expenditure” was formulated, forming part of the
judgement as Annexure 'A'. The documents required to be annexed with affidavit
were also detailed therein. It was, thus, directed that the affidavit should be filed
in prescribed format only.
3. Judgment Dt.: 29.5.2017- 2017(241) DLT 252: The format of the Affidavits
required to be filed by the parties as prescribed in Annexure 'A' in accordance
with earlier directions issued on 14.1.2015 was modified and fresh format of
affidavits was circulated as Annexure 'A-1'.
4. Judgment Dt.: 6.12.2017 - 2018(246) DLT 1 : The directions issued earlier were
slightly modified and it was clarified that it shall not be mandatory to file the
requisite affidavits along with the petition and written statement, but the same are
required to be filed simultaneously by the parties immediately after the
completion of the pleadings. It was further clarified that the Courts would be at
liberty to determine the nature and extent of information/documents necessary
and shall direct the parties to disclose such relevant information and documents
to determine their true income. It was further clarified that in appropriate cases,
such as the cases belonging to the lowest strata of the society or case of a
litigant who is a permanently disabled/ paralytic, the Court may, for reasons to be
recorded, dispense with the requirement of the filing of the affidavit or modify the
information required. The Modified Directions as mentioned in the judgment
dt. 06.12.2017 are:
Filing Mandate: Filing of Petition (under section 9,10,11,12 and 13) are to be
filed along with Annexure-A i.e. detailed affidavit of income and assets. Registry
will not entertain the petition without the same.
During Appeal ANNEXURE A can also be filed if not filed earlier for
determination of permanent alimony.
Court should ensure that ANNEXURE A affidavit is complied in letter and spirit
along with documents.
Court may examine the party which has not disclosed sufficient material or there
is a concealment under Section 165 of the Evidence Act to elicit the truth.
AFFIDAVIT
PART - I
1. Name
2. Age
3. Residential Address
4. E-mail Address
5. Date of marriage
6. Date of separation
7. Educational qualifications
8. Professional qualifications
9. Occupation
14. If not, whether you have claimed maintenance from your spouse? If so,
how much?
16. If not staying at matrimonial home, relationship and income of the person
with whom you are staying.
(a) Dependent
(b) Non-dependent
18. Whether your spouse has claimed maintenance from you? If so, how
much?
19. Whether you have voluntarily paid or willing to pay maintenance to your
spouse? If so, how much?
20. Whether you are willing to pay litigation expenses to your spouse? If so,
how much?
22. Whether any maintenance order has been passed by any Court? If so, give
particulars and attach copy of the order?
23. Whether the maintenance is being paid in terms of the aforesaid order? If
so, file the statement of maintenance paid upto date
24. Expenses incurred on this litigation
25. Particulars of the bank account with name and address of the bank for the
purpose of payment from or receipt of maintenance, as the case may be
26. Name of your counsel and his/her mobile number and e-mail address
PART - II
28. Whether your spouse was/is earning? If so, give particulars of the occupation and income of
your spouse.
29. Whether your spouse is staying at matrimonial home. If not, whether he/she is staying at
his/her own accommodation or at a rented accommodation?
31. Do you have any documents relating to the income, assets and expenditure of your spouse? If
so, give the particulars and attach copies thereof?
PART-III
32. Children from the marriage with their name and age
(iii) Books/Stationery
(vi) Sports
(viii) Entertainment
(ix) Others
PART-IV
STATEMENT OF INCOME
S. Description Particulars
No.
(i) Designation
(a) Salary
(b) Interest
(c) Rent
(d) Commission
(e) Others
(ii) Rent
(v) Dividends
(vii) Annuities
(x) Gifts
PART - V
STATEMENT OF EXPENDITURE
(ii) Water
(iii) Electricity
(iv) Gas
(v) Telephone/Mobile
(vii) Maintenance,
replacement and repair of
household items,
appliances and
kitchenware.
(viii) Telephone
(iii) Others
(a) Driver(s)
(b) Fuel
(c) Repair/Maintenance
(d) Insurance
(e) Loan repayment
(a) Bus
(b) Taxi
(c) Metro
(d) Auto
(iii) Hospital
(ii) Annuity
(iii) Householders
(iv) Medi-Claim
(iii) Gym
54. Gifts
(ii) Religious
contributions/Charities
PART - VI
STATEMENT OF ASSETS
(iv)
(ii) Livestock
(iv) Computer/Laptop
PART - VII
STATEMENT OF LIABILITIES
71. Secured debt(s) List all mortgages, loans, and any other
debts secured against an asset
73. Other List any other debts, including obligations that are
relevant to claim
PART - VIII
S. Description Particulars
No.
- High
- Upper Middle
- Middle
- Lower Middle
- Low
PART - IX
PART A
S. Description
No.
1. Ration Card
2. Voter ID Card
3. Aadhar Card
4. Driving Licence
5. PAN Card
6. Passport
PART B
PART C
Declaration:
1. I solemnly declare and affirm that I have made full and accurate voluntary disclosure of
my income, expenditure, assets and liabilities from all sources. I further declare and affirm
that I have no assets, income, expenditure and liabilities other than set out in this affidavit.
2. I undertake to inform this Court immediately upon any material change in my
employment, assets, income, expenditure or any other information included in this affidavit.
3. I understand that any false statement made in this affidavit may constitute an offence under
Section 199 read with sections 191 and 193 of the IPC punishable with imprisonment upto
seven years and fine, and section 209 of Indian Penal Code punishable with imprisonment
upto two years and fine. I have read and understood Sections 191, 193, 199 and 209 of the
Indian Penal Code.
Verification:
Verified at ____________ on this ____ day of ___________ that the contents of the above
affidavit relating to my assets, income and expenditure are true to my knowledge, no part of
it is false and nothing material has been concealed there from, whereas the contents of the
above affidavit relating to the assets, income and expenditure of my spouse are based on
information believed to be true. I further verify that the copies of the documents filed along
with the affidavit are true copies of the originals.
DEPONENT "
Jaspreet Singh v. Gurleen Kaur
2020(1)RCR(Criminal)646
The facts of the case were that an application under Section 125 Cr.P.C. was filed by
respondent(wife) seeking maintenance from petitioner(husband).
The Punjab and Haryana High Court held that the best practices should always be
followed particularly if the same are for the furtherance of efficient and effective justice
dispensation. Furnishing of such affidavits would check the practice of playing “hide and
seek” game in such cases where an attempt is made by a party to conceal the income
and not come out with resources thereby forcing the other party to make tiring efforts to
collect information which would otherwise be readily available with such party.
Consequently, the following directions were issued to Family Courts in the States of
Punjab, Haryana and Union Territory of Chandigarh and also to all Courts handling
matrimonial litigation in the said states:
the Courts shall insist upon the parties to furnish "Affidavit of assets, income and
expenditure" in the format reproduced above;
the Courts shall generally follow the directions issued in Kusum Sharma's case,
as have been reproduced above;
the Courts would be at liberty to modify the format and the directions as may be
deemed necessary in the facts and circumstances of the case;
in exceptional cases, the Court may also dispense with the aforesaid requirement
of furnishing affidavits especially in cases where the parties belong to the lowest
strata of society and are absolutely not likely to be possessed of the sources
detailed in the format or where the Court is of the opinion that directing the party
to furnish such affidavit would cause unnecessary inconvenience to the party and
is not likely to render any fruitful purpose;
in case it is found that any of the party is making a deliberate attempt to conceal
vital information or is trying to mislead the Court, then apart from the penal action
which may be warranted on account of such concealment/false statement, it shall
be open to the Court to consider drawing an adverse inference against such
party if the conduct of such party so warrants;
these guidelines be followed in all matrimonial cases including cases under
Hindu Marriage Act, 1955, Protection of Women From Domestic Violence Act,
2005 Section 125 Cr.P.C, Hindu Adoption and Maintenance Act, 1956, Special
Marriage Act, 1954, Indian Divorce Act, 1869, Guardians and Wards Act, 1890
and Hindu Minority and Guardianship Act, 1956.
the Courts concerned may also issue directions to the parties with regard to filing
of requisite affidavits even in pending cases in case it is felt that the parties are
not forthcoming with the requisite information with regard to their sources of
income;
the Courts would be competent to issue any direction at any stage of the
proceedings to any of the parties to elicit such information as may be required to
reach at a just decision in the matter pertaining to award of maintenance;
in case it is found that requisite information as regards resources of any of the
parties is not forthcoming, the Courts could even consider appointment of a local
commissioner to visit the place of abode or business of any of the parties so as
to get an idea about the standard of living and social status of the parties.