Under the Hindu Marriage Act, 1955, are Provident Fund and ESPP deductions treated as compulsory deductions while computing a spouse’s net disposable income for maintenance?

No. Provident Fund and ESPP amounts are not compulsory deductions comparable to income tax or professional tax; they are not permanent charges but accrue to the depositor and can be withdrawn in the future, so they should not reduce the net disposable income used to compute maintenance.

Hindu Marriage Act, 1955 — ss.24, 26 — Constitution of India — Article 136 — Child maintenance — Interim maintenance — Compulsory deductions — Hindu Marriage Act, 1955 — Maintenance — Provident Fund and ESPP deductions not compulsory — Held: Deductions such as Provident Fund and ESPPs are not compulsory deductions for computing net disposable income for maintenance; unlike income tax and professional tax, they are not permanent charges but accrue to the depositor and can be withdrawn in the future. (¶20) Hindu Marriage Act, 1955 — Interim maintenance enhanced for medical expenses — Held further: Interim maintenance towards the Appellant is enhanced to Rs.30,000 per month, particularly keeping in mind the medical expenses of her cancer treatment, since the final order omitted to mention the interim maintenance the High Court had earlier directed. (¶22) Hindu Marriage Act, 1955 — Child maintenance enhanced — Held further: Monthly maintenance for both children is enhanced to a total of Rs.1,50,000 (Rs.75,000 per child) with effect from 1st January 2025, without precluding the Appellant from seeking further enhancement on a change in circumstances. (¶23) Hindu Marriage Act, 1955 — Undertaking to transfer vehicle — Disposal — Held further: No further direction is required regarding transfer of the vehicle in view of the undertaking already given by the Respondent-husband, who must abide by it within three months; the Civil Appeals are disposed of accordingly. (¶24, 25)

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