He Counted His Savings As Deductions. The Court Would Not.
A husband's payslip showed provident fund and share purchase contributions taken out before income. The Supreme Court has put them back in, and raised the maintenance.
The Court held that provident fund and employee share purchase contributions are not compulsory deductions. Unlike income tax or professional tax, they are not permanent charges — they accrue to the depositor's own account and can be withdrawn later. Maintenance for the wife was enhanced to Rs 30,000 a month, and for the two children to Rs 1,50,000 a month, Rs 75,000 each, from 1 January 2025.
- A saving is not a deduction. Money that comes back to you is still your income.
- Tax is different. Income tax and professional tax are mandatory and do come out.
- Her illness counted. The enhancement was made particularly with the cost of her cancer treatment in mind.
- The door stays open. She may seek a further enhancement if circumstances change.
- Court
- Supreme Court of India
- Bench
- Justice N Kotiswar Singh, Justice Sanjay Karol
- Citation
- 2026 INSC 822
- Reported
- [2026] 8 S.C.R. 472
- Case
- Civil Appeal Nos. 10509-10510 of 2026
- Decided
- 10 August 2026
- Outcome
- Appeals disposed of; maintenance enhanced for wife and both children
What was in dispute
The High Court had partly enhanced maintenance to Rs 1,25,000 a month for both children.
The wife's case was that the deductions shown by the husband were voluntary in nature — contributions such as employee stock purchase plans — and could not be treated as compulsory deductions reducing his monthly income for the purpose of maintenance.
She also placed on record that her deteriorating health, from aggressive breast cancer, directly affected her ability to cover the shortfall in the children's expenses.
Why the deductions went back in
Provident fund and stock purchase contributions are ultimately benefits that pass to the person making them.
Unlike income tax or professional tax, which are mandatory, these are not permanent charges. They accrue into the depositor's own account and can be withdrawn in future.
The Court also noted that an interim order had already directed Rs 20,000 a month for the wife, which the final order did not mention.
What was ordered
Maintenance for the wife was enhanced to Rs 30,000 a month, particularly keeping in mind the medical expenses of her cancer treatment, she being the one looking after both children, who reside with her.
Monthly maintenance for both children was enhanced to Rs 1,50,000 — Rs 75,000 per child — with effect from 1 January 2025.
This does not preclude her from seeking an enhancement as and when circumstances change. The husband was to do the needful within three months.
Who argued it
Appearances as recorded in the judgment of the Court.
Frequently asked
Is provident fund deducted before calculating maintenance?
No. The Court held it is a saving that accrues to the earner, not a compulsory deduction like income tax.
Can maintenance be increased again later?
Yes. The Court expressly said the order does not preclude a further enhancement when circumstances change.
Establishing the other side's real monthly income
- Get the full salary slip and separate mandatory taxes from voluntary savings line by line.
- Argue provident fund and share plans back into income; they return to the earner.
- Put medical condition and treatment costs on record with documents; they moved the figure here.
- Check whether an interim order survives into the final one; this one had been left out.
Source. Supreme Court of India, 2026 INSC 822, [2026] 8 S.C.R. 472, Civil Appeal Nos. 10509-10510 of 2026, decided 10 August 2026 by Justice N Kotiswar Singh, Justice Sanjay Karol. This explainer is written from the judgment text as reported.
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