Contents of Income Certificate In Family Court By High Court of Delhi
The Income Affidavit contents to be filled in the Court while the trial of Domestic violence Act and Hindu Marriage act Petitions as According to Kusum Sharma vs Mahinder Kumar Sharma on 14 January, 2015
Author: J.R. Midha .
While deciding the petition the Honble High Court of Delhi directed to file the income details by both the parties directed to file their respective affidavits of assets, income and expenditure from the date of the marriage up to this date containing the following particulars:--
7.1 Personal Information
(i) Educational qualifications.
(ii) Professional qualifications.
(iii) Present occupation.
(iv) Particulars of past occupation,
(v) Members of the family.
(a) Dependent.
(b) Independent.
7.2 Income
(i) Salary, if in service.
(ii) Income from business/profession, if self employed.
(iii) Particulars of all earnings since marriage.
(iv) Income from other sources:--
(a) Rent.
(b) Interest on bank deposits and FDRs.
(c) Other interest i.e. on loan, deposits, NSC, IVP, KVP, Post Office schemes, PPF etc.
(d) Dividends.
(e) Income from machinery, plant or furniture let on hire.
(f) Gifts and Donations.
(g) Profit on sale of movable/immovable assets.
(h) Any other income not covered above. 7.3 Assets
(i) Immovable properties:--
(a) Building in the name of self and its Fair Market Value (FMV):--
- Residential.
- Commercial.
- Mortgage.
- Given on rent.
- Others.
(b) Plot/land.
(c) Leasehold property.
(d) Intangible property e.g. patents, trademark, design, goodwill.
(e) Properties in the name of family members/HUF and their FMV.
(ii) Movable properties:--
(a) Furniture and fixtures.
(b) Plant and Machinery.
(c) Livestock.
(d) Vehicles i.e. car, scooter along with their brand and registration number.
(iii) Investments:--
(a) Bank Accounts - Current or Savings.
(b) Demat Accounts.
(c) Cash.
(d) FDRs, NSC, IVP, KVP, Post Office schemes, PPF etc.
(e) Stocks, shares, debentures, bonds, units and mutual funds.
(f) LIC policy.
(g) Deposits with Government and Non-Government entities.
(h) Loan given to friends, relatives and others.
(i) Telephone, mobile phone and their numbers.
(j) TV, Fridge, Air Conditioner, etc.
(k) Other household appliances.
(l) Computer, Laptop.
(m) Other electronic gadgets including I-pad etc.
(n) Gold, silver and diamond Jewellery.
(o) Silver Utensils.
(p) Capital in partnership firm, sole proprietorship firm.
(q) Shares in the Company in which Director.
(r) Undivided share in HUF property.
(s) Booking of any plot, flat, membership in Co-op. Group Housing Society.
(t) Other investments not covered by above items.
(iv) Any other assets not covered above. 7.4 Liabilities
(i) OD, CC, Term Loan from bank and other institutions.
(ii) Personal/business loan
(a) Secured.
(b) Unsecured.
(iii) Home loan.
(iv) Income Tax, Wealth Tax and Property Tax. 7.5 Expenditure
(i) Rent and maintenance including electricity, water and gas.
(ii) Lease rental, if any asset taken on hire.
(iii) Installment of any house loan, car loan, personal loan, business loan, etc.
(iv) Interest to bank or others.
(v) Education of children including tuition fee.
(vi) Conveyance including fuel, repair and maintenance of vehicle. Also give the average distance travelled every day.
(vii) Premium of LIC, Medi-claim, house and vehicle policy.
(viii) Premium of ULIP, Mutual Fund.
(ix) Contribution to PPF, EPF, approved superannuation fund.
(x) Mobile/landline phone bills.
(xi) Club subscription and usage, subscription to news papers, periodicals, magazines, etc.
(xii) Internet charges/cable charges.
(xiii) Household expenses including kitchen, clothing, etc.
(xiv) Salary of servants, gardener, watchmen, etc.
(xv) Medical/hospitalization expenses. (xvi) Legal/litigation expenses. (xvii) Expenditure on dependent family members. (xviii) Expenditure on entertainment.
(xix) Expenditure on travel including outstation/foreign travel, business as well as personal. (xx) Expenditure on construction/renovation and furnishing of residence/office. (xxi) Any other expenditure not covered above. 7.6 General Information regarding Standard of Living and Lifestyle
(i) Status of family members.
(ii) Credit/debit cards.
(iii) Expenditure on marriage including marriage of family members.
(iv) Expenditure on family functions including birthday of the children.
(v) Expenditure on festivals.
(vi) Expenditure on extra-curricular activities.
(vii) Destination of honeymoon.
(viii) Frequency of travel including outstation/foreign travel, business as well as personal.
(ix) Mode of travel in city/outside city.
(x) Mode of outstation/foreign travel including type of class.
(xi) Category of hotels used for stay, official as well as personal, including type of rooms.
(xii) Category of hospitals opted for medical treatment including type of rooms.
(xiii) Name of school(s) where the child or children are studying.
(xiv) Brand of vehicle, mobile and wrist watch.
(xv) Value of jewellery worn.
(xvi) Details of residential accommodation. (xvii) Value of gifts received.
(xviii) Value of gifts given at family functions. (xix) Value of donations given.
(xx) Particulars of credit card/debit card, its limit and usage.
(xxi) Average monthly withdrawal from bank. (xxii) Type of restaurant visited for dining out. (xxiii) Membership of clubs, societies and other associations.
(xxiv) Brand of alcohol, if consumed.
(xxv) Particulars of all pending as well as decided cases including civil, criminal, labour, income tax, excise, property tax, MACT, etc. with parties name.
8. Both the parties are also directed to file, along with affidavit, copies of the documents relating to their assets, income and expenditure from the date of the marriage up to this date and more particularly the following:--
(i) Relevant documents with respect to income including Salary certificate, Form 16A, Income Tax Returns, certificate from the employer regarding cost to the company, balance sheet, etc.
(ii) Audited accounts, if deponent is running business and otherwise, non-audited accounts i.e. balance sheets, profit and loss account and capital account.
(iii) Statement of all bank accounts.
(iv) Statement of Demat accounts.
(v) Passport.
(vi) Credit cards.
(vii) Club membership cards.
(viii) Frequent Flyer cards.
(ix) PAN card.
(x) Applications seeking job, in case of unemployed person.
9. The affidavit and documents be filed within a period of four weeks with an advance copy to opposite parties who shall file their response within two weeks thereafter.
11. Both the parties are directed to remain present in Court on the next date of hearing along with all original documents relating to their assets, income and expenditure."
Format of the affidavit of assets, income and expenditure.
1 This Court is of the view that a comprehensive affidavit of assets, income and expenditure should be filed by the both the parties at the very threshold in all matrimonial cases to enable the Courts to determine the maintenance on the basis of true income of the parties.
2 The affidavit of assets, income and expenditure by the parties at the very threshold of matrimonial litigation has following advantages:-
(i) The parties will have to disclose their true income, assets and expenditure.
(ii) The maintenance order can be passed expeditiously without any delay on the basis of the affidavit.
(iii) Substantial judicial time would be saved.
(iv) The maintenance would be fixed by the Court on the basis of true income of the parties.
3 The learned amici curiae agree to the formulating of the format of the affidavit of income, assets and expenditure to be filed by the parties.
4 This Court has formulated the draft of the assets, income and expenditure to be filed by the parties at the very threshold in all matrimonial cases which is attached hereto as Annexe A.
AFFIDAVIT OF PARTIES AND PRODUCTION OF DOCUMENTS .
Prior to the Initial Case Management Conference.
1. Seven days prior to the initial case management conference in any proceeding for dissolution of marriage or legal separation, the parties of record shall exchange with each other completed Comprehensive Financial Affidavits of income, expenses, assets and liabilities in the form approved by the court.
2. The Comprehensive Financial Affidavit shall not be filed with the Clerk of the Circuit Court.
3. On or before the initial case management conference, each party of record shall file with the Clerk of the Circuit Court a certificate of compliance certifying that the Comprehensive Financial Affidavit has been completed and setting forth the date the completed Comprehensive Financial Affidavit was served upon the opposing party."
(Emphasis Supplied) 18.3 The relevant rules of the Domestic Relations Division of Montgomery County Domestic Relations Court, U.S.A (http://www.mcohio.org/government/domestic_relations_court /docs/LOCAL_RULES.pdf ) are as under: -
"RULE 4.10 AFFIDAVIT OF FINANCIAL DISCLOSURE (A) Required Filing. The court's approved Affidavit of Financial Disclosure[Appendix, Form 2] shall be timely submitted to the court as required by this rule, on the forms provided by the court or computer generated duplications. All Affidavits of Financial Disclosure shall be complete and provide detailed disclosure under oath. Incomplete affidavits may not be accepted or considered by the court. Every party is under an affirmative duty to supplement any Affidavit of Financial Disclosure immediately upon any material change in employment, income, expenses or other information included in the affidavit.
The Supreme Court of Ohio has authorized the use of their Affidavit of Income and Expenses (See Appendix Form 2A). If a party elects to use this form and the party is requesting a temporary custody or support order, the party must file a separate motion for the temporary order.
(B) Distribution of Affidavit.
(1) Divorce, Legal Separation, Annulment: All complaints for divorce, legal separation, or annulment shall be accompanied by an Affidavit of Financial Disclosure, a copy of which shall be sent by the plaintiff to the defendant. All defendants shall submit to the court an Affidavit of Financial Disclosure within fourteen (14) days of service of summons or with any Answer or Counterclaim if one has not already been submitted, and shall serve a copy on the plaintiff.
(2) Dissolutions of Marriage: In petitions for dissolutions of marriage, an Affidavit of Financial Disclosure shall be submitted to the court by each party contemporaneously with the petition.
(3) Domestic Violence: In all domestic violence cases where support is an issue, the petitioner shall submit to the court an Affidavit of Financial Disclosure which shall be sent to the respondent. The respondent shall submit to the court and shall send to the petitioner an Affidavit of Financial Disclosure prior to the next hearing on the matter.
(4) Post Decree Motions: In all post decree motions where support is an issue, the moving party shall submit to the court an Affidavit of Financial Disclosure which shall be sent to the non-moving party.
The non-moving party shall submit to the court and send to the moving party an Affidavit of Financial Disclosure within fourteen (14) days of service of summons, or three (3) days prior to the next hearing on the matter, whichever is earlier."
(Emphasis supplied) 18.4 The view taken by this Court in Puneet Kaur v. Inderjit Singh Sawhney (supra) with respect to the necessity of affidavit of assets, income and expenditure of the parties to determine the true income of the parties and the direction of this Court in the order dated 18th September, 2014 for filing of the affidavit of assets, income and expenditure at the very threshold of matrimonial litigation in all matrimonial cases to do complete justice is in conformity with the international best practices in the developed countries.
Conclusion
On careful consideration of the valuable suggestions given by the Courts below, learned amici curiae and the counsels for the parties, the order dated 18th September, 2014 is modified and the modified directions are as under: -
1 Matrimonial jurisdiction is of a special nature and deserves a special attention. Lengthy trial in matrimonial proceedings is uncalled for and contrary to the spirit of
2.The affidavit of assets, income and expenditure of both the parties are necessary to determine the rights of the parties under Sections 24 to 27 of the Hindu Marriage Act and, therefore, should be filed by both the parties at the very threshold in order to curb the delay and expedite the trial in terms of Section 21-B of the Hindu Marriage Act.
3 Applying the aforesaid principles laid down in Section 10(3) of the Family Courts Act, 1984 read with Section 165 of the Indian Evidence Act relating to the duty of the Court to ascertain the truth and the duty of the parties to disclose their income under Section 106 of the Indian Evidence Act, this Court has formulated the format of the affidavit of assets, income and expenditure attached to this order as Annexure 'A' which shall form part of this judgment. The documents required to be filed along with the affidavit are prescribed in the format of the affidavit.
4 All pleadings including petitions under Sections 9 to 13 of the Hindu Marriage Act and the written statement shall be accompanied with an affidavit of assets, income and expenditure in the format provided in Annexure A and shall be accompanied by the relevant documents mentioned therein.
5 If the petitioner claims maintenance, application under Section 24 should be filed along with the petition. However, if respondent claims maintenance, the application under Section 24 along with the affidavit of assets, income and expenditure in the format provided in Annexure A along with the response to the petitioner's affidavit should be filed within 30 days of the service of the notice.
6 The response to the respondent's affidavit of assets, income and expenditure be filed by the petitioner within two weeks thereafter and the case be listed for disposal of the application under Section 24 of the Hindu Marriage Act. If the parties are unable to file their response within two weeks, Court may suitably extend the time period upon sufficient cause being shown.
7 The Court may also call upon the parties of to file such an affidavit in pending cases of maintenance if the parties have not already disclosed their true income.
8 Paras 33.3 and 33.5 of the order dated 18th September, 2014 are modified to the extent that the parties shall file the affidavit of their assets, income and expenditure in format provided in Annexure A, instead of the affidavit prescribed in Puneet Kaur v. Inderjeet Sawhney (supra).
9 There may be cases where one of the spouse has sufficient means of sustenance and therefore, the application under Section 24 is not warranted at the initial stage. In such cases, the concerned spouse need not file the application under Section 24 of the Hindu Marriage Act but shall specifically mention this fact in the pleadings i.e. petition/written statement, as the case may be. In such cases, the written statement along with the affidavit in the format provided in the Annexure A be filed by the respondent within 30 days of the service of summons. However, this would not preclude the filing of the application under Section 24 at a later stage, if the circumstances so warrant.
10 Even in cases where Section 24 is not invoked by either of the parties, the affidavit of assets, income and expenditure in terms of Annexure A shall be filed by both the parties for the purpose of adjudicating claims under Sections 25 to 27 of the Hindu Marriage Act, which may be raised at a later stage. If the affidavits of the parties are on record, the claim under Sections 25 to 27 would not delay the proceedings.
11 If the claim of permanent alimony under Section 25 of the Hindu Marriage Act is raised before the appellate Court, as in the present appeals, the appellate Court can direct the parties to file their affidavits of assets, income and expenditure in terms of Annexure A. However, if such affidavits of the parties are already on record, the adjudication of claim under Section 25 of the Hindu Marriage Act would not delay the proceedings.
12 The Court shall ensure that the filing of the affidavits by the parties is not reduced to a mere ritual or formality. The Court shall scrutinize the affidavit threadbare and may decline to take the same on record unless it contains complete particulars mentioned Annexure A and is accompanied by the documents mentioned therein.
13 If the affidavit filed by the parties is not in the prescribed format or is not accompanied with the relevant documents, the learned Court shall not return it back to the filing counter as being done by same Courts. It would be appropriate for the Court to grant reasonable time to the parties to remove the defects/ deficiencies instead of returning back the affidavit to the filing counter.
14 If a party has made concealment or false statement in his/her affidavit, the opposite party shall disclose the particulars of the same in his/her response on affidavit along with the material to show concealment or false statement. The aggrieved party may also seek permission of the Court to serve interrogatories and seek production of relevant documents from the opposite party under Order XI of the Code of Civil Procedure.
15 Whenever a party discloses sufficient material to show concealment or false statement in the affidavit of the opposite party, the Court may consider examining the deponent of the affidavit under Section 165 of the Evidence Act to elicit the truth. In appropriate cases, the Court may direct a party to file an additional affidavit relating to his assets, income and expenditure at the time of marriage and/or one year before separation and/or at the time of separation.
16 If the statements made in affidavit of assets, income and expenditure are found to be incorrect, the Court shall consider its effect while fixing the maintenance. However, action underSection 340 Cr.P.C. is ordinarily not warranted in matrimonial litigation till the decision of the main petition.
17 At the time of issuing notice, the Court shall consider directing the petitioner to deposit such sum, as the Court may consider appropriate, on the basis of petitioner's affidavit, for payment to the respondent towards interim litigation/part litigation expenses. However, in cases such as divorce petition by the wife who unable to support herself and is claiming maintenance from the respondent husband, it would not be appropriate to direct the petitioner-wife to pay the litigation expenses to the respondent- husband.
18 If the disposal of maintenance application is taking time, and the delay is causing hardship, ad-interim maintenance should be granted to the claimant spouse on the basis of admitted income of the respondent.
19 The application under Section 24 should be decided as expeditiously as possible otherwise the very object of the proviso to Section 24 would be defeated.
20 The aforesaid procedure be followed in all cases relating to maintenance including cases under Hindu Marriage Act, 1955, Protection of Women from Domestic Violence Act, 2005, Hindu Adoption and Maintenance Act, 1956, Special Marriage Act, 1954 Indian Divorce Act, 1869 as well as Section 125 Cr.P.C.
21 It is clarified that the directions contained in the order dated 18th September, 2014 as well as this judgment are guidelines to determine the true income of the parties by applying the principles laid down in Sections 106 and 165 of the Indian Evidence Act read with Section 10(3)of the Family Courts Act, which cast a duty on the Court to determine the true income of the parties. These directions are necessitated because the parties in the matrimonial litigation do not disclose their true income and the claims of maintenance are dragged as long as upto two years and the Courts, finding it difficult to determine the true income, tend to fix maintenance by drawing presumptions.
22 This Court would like to further clarify that while formulating the affidavit - Annexure A, many more questions and documents were considered, which would have complicated the affidavit and caused inconvenience to the litigants. In order to keep the affidavit concise and precise, this Court incorporated only important questions and documents. However, the Courts are at liberty to direct the parties to disclose further relevant facts and documents if deemed necessary to determine the true income. The Courts are also at liberty to consider Rules and formats of affidavits mentioned in para 18 to develop and further improve the format of the affidavit formulated by this Court.
The Courts below shall send their response to the working of these guidelines and further suggestions by 15th July, 2015, which shall be considered by this Court thereafter.
All the parties in these appeals are directed to file fresh affidavits along with documents in terms of the format provided in Annexure 'A' hereto within six weeks. The response to the affidavits of the parties be filed within four weeks thereafter.
List for directions on 9th April, 2015 at 2.30 P.M.
This Court appreciates the valuable assistance rendered by learned amici curiae Ms. Prem Lata Bansal, Mr. Sunil Mittal and Ms. Anu Narula. This Court also appreciates the effective assistance rendered by Mr. Anuj Sabharwal and Mr. Arun Wighmal, Law Researchers attached to this Court.
This Court is of the view that filing of affidavit of assets, income, expenditure and liabilities by both the parties in the prescribed format at the very threshold of matrimonial litigation as in developed countries would enable the Courts to pass maintenance order within 60 days in terms of Section 24 of Hindu Marriage Act, 1955 and therefore should be incorporated in all the matrimonial statutes. Let this suggestion be considered by the Government. Copy of the order dated 18th September, 2014 and this judgment along with the Annexure A and compilation of the Rules/formats mentioned in Para 18 be sent to Mr. Sanjay Jain, learned ASG for taking up the matter with Ministry of Law and Justice.
Copy of this judgment along with Annexure A be sent to Registrar General of this Court who shall send the same to all Family Courts and other Courts dealing with matrimonial cases. The format of the affidavit of assets, income and expenditure (Annexure A) be loaded in the website of the District Courts/Family Courts to enable the lawyers/litigants to download the same.
Copy of the order dated 18th September, 2014 as well as this judgment along with the Annexure A be also sent to the Delhi Judicial Academy to sensitize the judicial officers about the guidelines laid down by this Court.
Copy of this judgment along with the Annexure A be given dasti to counsel for the parties as well as learned amici curiae under the signatures of the Court Master.
J.R. MIDHA (JUDGE) JANUARY 14, 2015 dk/rsk ANNEXURE A (FORMAT OF AFFIDAVIT OF ASSETS, INCOME AND EXPENDITURE TO BE FILED BY THE PARTIES IN ALL MAINTENANCE CASES) AFFIDAVIT I _______________________, son of / wife of ___________________, aged about ____ years, resident of ___________________________, do hereby solemnly affirm and declare as under:
PART - I PERSONAL INFORMATION RELATING TO THE DEPONENT Sl Description Particulars No.
1. Name
2. Age
3. Date of marriage
4. Date of separation
5. Educational qualifications
6. Professional qualifications
7. Occupation
8. Monthly income (Give details in Part IV)
9. Monthly expenditure ( Give details in Part V )
10. Whether you are assessed to Income Tax?
11. Whether you are assessed to Wealth Tax?
12. Whether you have sufficient income to support yourself?
13. If not, whether you have claimed maintenance from your spouse? If so, how much?
14. Whether you are staying in matrimonial home?
15. If not staying in the matrimonial home, relationship and income of the person with whom staying.
16. Members of the family:
(a) Dependent
(b) Independent
17. Whether your spouse has claimed maintenance from you? If so, how much?
18. Whether you have voluntarily paid or willing to pay maintenance to your spouse? If so, how much?
19. Whether you are willing to pay litigation expenses to your spouse? If so, how much?
20. Particulars of pending litigation between the parties
21. Whether any maintenance order has been passed by any Court? If so, give particulars and attach copies of the order?
22. Whether the maintenance is being paid in terms of the aforesaid order? If so, file the statement of maintenance paid upto date
23. E-mail address
24. Name of your counsel and his/her e-mail address
25. Expenses incurred on this litigation
26. 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 PART - II RELEVANT INFORMATION RELATING TO THE SPOUSE
1. Educational and professional qualifications of your spouse
2. Whether your spouse is earning? If so, give particulars of the occupation and income of your spouse.
3. Whether your spouse is staying in the Matrimonial Home. If not, whether she is staying in his/her own accommodation or in a rented accommodation? If staying in a rented accommodation, what is the rent being paid by him/her?
4. Particulars of the assets and liabilities of your spouse
5. 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 RELEVANT INFORMATION RELATING TO THE CHILDREN
1. Children from the marriage with their name and age
2. Who has the custody of the Children?
3. Expenditure on the education of the Children (Give details in Clause 7)
4. Who is bearing the expenditure of Children's education
5. How much expenditure has been incurred on the children's maintenance and children's education from the date of separation till now?
6. If the children are in custody of your spouse, whether you have voluntarily paid or willing to pay the expenses for the children's maintenance and education? If so, how much?
7. Details of expenditure on education Amount
(in Rs.)
(i) School fees
(ii) Crech/Day Care/After school care
(iii) Books/Stationery
(iv) Private Tuitions
(v) Sports
(vi) Outings/summer camps/vacations
(vii) Entertainment
(viii) Others
PART-IV
STATEMENT OF INCOME
S.No Description Particulars
1. In case of salaried persons:
(i) Designation
(ii) Name and address of the employer
(iii) Date of employment
(iv) Gross Income including the salary, D.A., commissions/incentives, bonus, perks etc.
(v) Perquisites and other benefits provided by the employer including accommodation, cars/other automotive, sweeper, gardener, watchman or personal attendant, gas, electricity, water, interest free or concessional loans, holiday expenses, free or concessional travel, free meals, free education, gifts, vouchers, etc. credit card expenses, club expenses, use of movable assets by employees, transfer of assets to employees, value of any other benefit/amenity/service/ privilege and the value of such perquisites and benefits
(vi) Deductions from the gross income
(vii) Income tax paid
(viii) Net income
(ix) Value of stock option benefits if provided by the employer
(x) Pension and retirement benefits payable at the time of retirement
2. In case of self-employed persons:
(i) Nature of business/profession
(ii) Whether the business/profession is carried on as an individual, sole proprietorship concern, partnership concern, company or association of persons, HUF, joint family business or any other form. Give particulars of your share in the business/ profession. In case of partnership, specify the share in the profit/losses of the partnership
(iii) Number of employees
(iv) Annual turnover/gross receipts
(v) Gross Profit
(vi) Income Tax
(vii) Net Income
(viii) Details and value of benefits in kind, perks or other remuneration received from the business e.g. provision of car, payment of accommodation etc
(ix) Amount of regular monthly withdrawal or drawings from the business
(x) Current value of your business interest(s)
(xi) Current value of your business assets
(xii) List of directorships held, sitting fees, commission or any other remuneration
(xiii)Net worth of the company in which you are Director along with the number of shares held in the Company
3. Income from Other Sources:
(i) Agricultural Income
(ii) Rent
(iii) Interest on bank deposits and FDRs
(iv) Interest on investments including deposits, NSC, IVP, KVP, Post Office schemes, PPF, loans etc.
(v) Dividends
(vi) Income from machinery, plant or furniture let on hire.
(vii) Gifts
(viii) Profit on sale of movable/ immovable assets
4. Any other income not covered above TOTAL INCOME (Give monthly income) PART V STATEMENT OF EXPENDITURE S. Description Amount No. (in Rs.)
1. Housing Monthly rent Mortgage payment(s) Repairs & Maintenance Property tax
2. Household Groceries/Food/Personal expenditure care/clothing Water Electricity Gas Telephone TV Cable/Set-top Box charges & Internet services Maintenance, replacement and repair of household items, appliances and kitchenware items.
Telephone
Domestic full time/part time
servant(s)
Others (specify)
3. Transport (i) Car/Scooter
(a) Driver(s)
(b) Fuel
(c) Repair/Maintenance
(d) Insurance
(e) Loan repayment
(ii) Public Transport
(a) Bus
(b) Taxi
(c) Metro
(d) Auto
4. Medical expenditure Doctor
Medication
Hospital
Other medical expenditure
Others (specify)
5. Insurance Life
Annuity
Householders
6. Entertainment Club
and recreation
Health Club
Gym
7. Holiday and vacations
8. Gifts
9. Pocket money/allowance
10. Legal/litigation expenses
11. Discharge of Credit card(s) payment
Liabilities
Hire purchase/lease
(i) Repayment of Loans
(a) House loan
(b) Car loan
(c) Personal loan
(d) Business loan
(e) Any other loan
(ii) Name of the lenders
(iii) Mode of repayment
(iv) Instalment amount
(v) Other personal liabilities
12. Miscellaneous Newspapers, magazines,
books
Religious contributions/
Charities
Others (specify)
13. Other expenditure
(not specified above)
TOTAL EXPENDITURE
(Give monthly expenditure)
PART - VI
STATEMENT OF ASSETS
S. Assets Particulars Estimated Market
No. Value
1. Real Estate
Including land, built up properties, lease hold properties, agricultural land and investment in real estate such as booking of plots, flats and other immovable properties in your name or joint names.
List any interest in properties, including lease hold interest and mortgages, whether or not you are registered as owner.
Provide legal descriptions and indicate estimated market value of your interest without deducting encumbrances or costs of disposition.) (Record encumbrances under debts.)
2. Financial Assets: Account No. & Current Balance Name of Bank
(i) Details of all bank accounts including Current and Savings Accounts in your name, or joint name and balance in the said account
(ii) Cash in hand
3. Investments Particulars Current Value Details of all investments you hold or, in which you have interest and their current value:
(i) FDRs, NSC, IVP, KVP, Post Office schemes, PPF etc.
(ii) Deposits with Government and Non-
Government entities
(iii) Stocks, shares, debentures, bonds, units and mutual funds, etc.
(iv) Life and endowment policies and surrender value
(v) Loan given to friends, relatives and others
(vi) Other investments not covered by above items
4. Pensions and Registered Retirement Particulars Maturity amount Savings Plan Indicate name of institution where accounts are held, name and address of pension plan and pension details.
5. Corporate/Business Interests Particulars Current value List any interest you hold, directly or indirectly, in any corporation, unincorporated business, partnership, trust, joint venture and Association of Persons, Society etc.
6. Movable Assets Particulars Current value
(i) Motor Vehicles (List cars, motorcycles, scooters etc. along with their brand and registration number)
(ii) Livestock
(iii) Mobile phone(s)
(iv) Computer/Laptop
(v) Other electronic gadgets including I-pad etc.
(vi) TV, Fridge, Air Conditioner, etc.
(vii) Other household appliances
(viii) Quantity of gold, silver and diamond jewellery
(ix) Quantity of Silver Utensils
7. Intangible properties including patents, trademark, copyright design and goodwill and their value
8. About disposal of properties Particulars Sale consideration received Particulars of properties (movable as well as immovable) sold/agreed to be sold between the date of marriage or one year from separation whichever is later upto the date of filing this affidavit and the sale consideration received from the purchaser
9. Others Particulars Estimated current List anything else of value that you own, value including precious metals, collections, works of art, jewellery or household items of high value. Include location of any safety deposit lockers PART - VII JOINT PROPERTIES OF THE PARTIES S. Description Particulars No.
1. Properties presented at or about the time of marriage, which belong jointly to both the husband and wife. Give the status of their possession
2. Other joint properties of the parties. Give the status of their possession PART - VIII STATEMENT OF LIABILITIES S. Description Particulars of Current Value No. Debts
1. Secured debt(s) List all mortgages, loans, and any other debts secured against an asset
2. Unsecured Debt(s) List all bank loans, personal loans, credits, overdrafts, credit cards and any other debts
3. Other List any other debts, including obligations that are relevant to a claim PART - IX GENERAL INFORMATION RELATING TO THE STATUS, STANDARD OF LIVING AND LIFESTYLE S. Description Particulars No.
1. Residential address
2. Area of residential accommodation (in sq. feet)
3. Who is the owner of the residential accommodation? In case of rented accommodation, specify the monthly rent
4. Name of school(s) where the child or children are studying
5. Number of part-time/full time domestic servants and their wages
6. Average monthly withdrawal from bank(s)
7. Mode of travel in city/outside city
8. Membership of clubs/health clubs/gyms, societies and other associations. Specify the membership fee and subscription
9. Particulars of credit/debit cards, its limit and usage
10. Particulars of frequent flier cards
11. Frequency of foreign travel, business as well as personal
12. Category of hotels ordinarily used for stay, official as well as personal
13. Category of hospitals opted for medical treatment including type of rooms
14. Brand of vehicle, mobile and wrist watch
15. Expenditure ordinarily incurred on family functions including birthday of the children
16. Expenditure ordinarily incurred on festivals
17. Expenditure incurred on marriage of family members
18. Status of the party/family:
- High
- Upper Middle
- Middle
- Lower Middle
- Low
- Below poverty line PART - X DOCUMENTS RELATING TO ASSETS, INCOME AND EXPENDITURE OF THE DEPONENT PART A DOCUMENTS RELATING TO PERSONAL INFORMATION S. No. Description
1. Aadhar Card
2. PAN Card
3. Passport PART B DOCUMENTS RELATING TO INCOME, ASSETS AND LIABILITIES S. No. Description Please Tick Attached Not To follow Applicable
4. Statement of Account of all bank accounts including current and savings accounts for last 3 years
5. Income Tax Return(s) along with Statement of Income and Annexures for last 3 years
6. Wealth Tax return(s) with statement of assets/liabilities for the last 3 years
7. In case of Salaried Persons
(i) Appointment Letter
(ii) Salary slip
(iii) Forms 16, 16A & 12BA
(iv) Cost to Company Certificate and CIBIL Certificate, wherever applicable
(v) Copies of TDS certificates
8. In case of self-employed persons
(i) Balance Sheet and Profit & Loss Account
(ii) Balance Sheet and Profit & Loss Account of the proprietorship firm, if the business is carried on in the name of a sole proprietorship concern
(iii) Balance Sheet and Profit & Loss Account of the partnership firm, if the deponent is a partner in a firm along with the Schedule showing the distribution of partners' remuneration and share of profits/losses of the partnership firm and the copy of the partnership deed
(iv) Balance Sheet and Profit & Loss Account of the Company in which the deponent is a Director
(v) Balance Sheet and Profit & Loss Account of the Association of Persons, HUF, Joint Family business or trust in which the deponent has share
(vi) Copies of TDS certificates
9. In case of Income from other sources:
(i) Lease Deed(s)/Rent
Agreement(s) /Licence
Agreement(s) in respect of the
rental income
(ii) Interest Certificate in respect
of the interest income on
deposits and investments
(iii) Dividend Certificates in
respect of dividend income
(iv) Sale Deed(s)/transfer
documents in respect of the
profit on sale of
property/properties
10. Other relevant documents relating to Income/Assets
11. Other relevant documents relating to liabilities PART C DOCUMENTS RELATING TO EXPENDITURE
(i) Documents relating to the
12. expenditure on education of children including tuition fees
(ii) Rent and maintenance receipts
(iii) Electricity, water, security and gas bills
(iv) Documents relating to the salary paid to the employees including servant(s)
(v) Documents relating to expenditure on conveyance
(vi) Debit and Credit Card statements
(vii) Frequent Flier's Card statements
(viii) Mobile and landline phone bills
(ix) Internet and TV cable/ Set -
Top Box bills
(x) Documents relating to the re-
payment of the loans
(xi) PPF, EPF and other superannuation fund receipts
(xii) Receipts of premium of insurance policies
(xiii) Receipts of payments in respect of mutual funds
(xiv) Documents relating to payment of interest on bank and other loans
(xv) Documents relating to the payment of taxes, including Income Tax, Wealth Tax and Property Tax (xvi) Other relevant documents relating to Expenditure Declaration:
1. I declare that I have made full and accurate voluntary disclosure of my income, expenditure, assets and liabilities from all sources. I further declare 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, expenses or any other information included in this affidavit.
3. I understand that any false statement in this affidavit may constitute an offence under Section 199 read with Sections 191 and 193 of the Indian Penal Code 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.
DEPONENT 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 therefrom, 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 the copies of the originals.
DEPONENT
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