Kusum Sharma and the Delhi High Court disclosure framework
In the long-running matrimonial litigation in Kusum Sharma v. Mahinder Kumar Sharma, the Delhi High Court developed detailed formats for disclosure of assets, income, expenditure and liabilities. The purpose was to provide courts with reliable financial information at an early stage, reduce concealment, and facilitate a fair determination of maintenance.
The Delhi approach also built on earlier decisions concerning financial disclosure in matrimonial litigation. These directions became an important model for structured income and asset affidavits in maintenance cases.
Current Supreme Court framework: Rajnesh v. Neha
In Rajnesh v. Neha & Anr., the Supreme Court issued comprehensive guidelines to bring greater uniformity to maintenance proceedings across India. Among other matters, the judgment addresses overlapping maintenance jurisdictions, interim maintenance, criteria for determining quantum, the date from which maintenance should ordinarily be awarded, enforcement, and standardized disclosure of financial information.
For maintenance applications, parties are generally expected to make full and candid disclosure of their income, assets, liabilities, expenditure and other material financial circumstances in the prescribed form applicable to their category. Supporting financial records should accompany the affidavit as required by the judgment and by subsequent court directions.
Recent Delhi High Court decisions continue to refer to and apply Rajnesh v. Neha when considering income affidavits and maintenance. Accordingly, an older Kusum Sharma format should be treated as historical and supplementary rather than as a substitute for the current Supreme Court disclosure requirements.
Maintenance under the Hindu Marriage Act, 1955
Section 24 of the Hindu Marriage Act, 1955 provides for maintenance pendente lite and expenses of proceedings where either spouse has no independent income sufficient for support and necessary litigation expenses. Section 25 deals with permanent alimony and maintenance. Financial disclosure is therefore often central to deciding the parties' actual resources, needs and obligations.
Sections 26 and 27 respectively deal with custody, maintenance and education of minor children, and disposal of certain property presented at or about the time of marriage. Section 21B contains provisions aimed at expeditious trial and disposal of petitions under the Act.
BNSS Section 144: maintenance of wives, children and parents
For proceedings governed by the Bharatiya Nagarik Suraksha Sanhita, 2023, Section 144 provides for orders for maintenance of wives, children and parents. It is the present statutory provision corresponding to the maintenance remedy historically associated with Section 125 of the Code of Criminal Procedure, 1973, subject to the applicable commencement and transitional provisions.
Where a maintenance matter arises under Section 144 BNSS, the principles concerning fair financial disclosure and assessment of income remain highly relevant. The precise pleading, affidavit and documentary requirements should be checked against the governing court rules and the latest judicial directions.
Typical information and documents disclosed in maintenance cases
The exact requirements depend on the applicable affidavit format and the facts of the case. Financial disclosure commonly covers personal and family details, employment or professional income, business interests, bank accounts, investments, immovable and movable assets, loans and liabilities, household expenditure, dependent family members, educational expenses, tax records and other sources of income.
Documents commonly relied upon may include income-tax returns, salary slips, bank statements, financial statements, loan records, property documents, investment statements and other records capable of verifying the financial position disclosed. Parties should follow the document period and categories specified in the applicable Rajnesh v. Neha affidavit or by the court.
Official legal resources
Download affidavit format in Microsoft Word
The existing Word document may be used as a reference to the Kusum Sharma disclosure format. Before filing, compare it with the current affidavit prescribed in Rajnesh v. Neha and any directions issued by the court handling the case.
Download Word Format