Maintenance Claim Against a Business-Owner Husband

If your husband is a director, partner or proprietor, his salary slip may show a modest figure while the company pays for the house, car and travel. That is the problem in a maintenance from business owner husband case: the money is real, but it arrives through entities, loans and perquisites rather than payroll. Indian maintenance law looks at actual income, assets and standard of living, not only the figure in Form 16. This guide explains how to separate personal income from company money, what to look for in the balance sheet, and when a share valuation can support a larger claim.

Salary, commission or dividend: how his income arrives

Maintenance is not confined to salary. If you file under the Hindu Marriage Act, 1955, sections 24 and 25 deal with interim and permanent maintenance. Under section 144 of the Bharatiya Nagarik Suraksha Sanhita, 2023, a wife can seek monthly maintenance from a husband with sufficient means. Section 20 of the Protection of Women from Domestic Violence Act, 2005 adds monetary relief. The court looks at the husband's income, assets, liabilities and the standard of living the wife was accustomed to. A director may draw remuneration, commission, sitting fees or dividend. A partner may take remuneration, interest on capital and drawings. A proprietor may simply draw cash from the business. Each stream has to be traced separately.

Why the salary slip is not the whole story

A salary of ₹80,000 a month can sit alongside a company-paid flat, a leased car, school fees, club subscription, insurance and foreign travel. These perquisites reduce his personal expenditure and increase his capacity to pay. Bank statements and credit card statements often show the pattern better than the payslip. In Rajnesh v. Neha, (2021) 2 SCC 324, the Supreme Court required both parties to file an affidavit of disclosure of assets and liabilities. If he omits a company loan, a relative's loan or a property held through a firm, the court can draw an adverse inference. Non-disclosure is itself evidence of concealment.

Maintenance from a business owner husband: separating company money from personal money

A company is a separate legal person. You cannot ask the court to treat the company's entire turnover or bank balance as your husband's income. That is the first distinction. The second is that a director or shareholder who controls a company may enjoy benefits that never appear in his salary. A company can pay his rent, give him an interest-free loan, buy a car for his use or transfer a flat to his relative. Those transactions need scrutiny under the Companies Act, 2013. Section 188 governs related-party transactions, while sections 185 and 186 restrict loans and investments. Under the Income-tax Act, 1961, a loan from a company to a shareholder with substantial interest can be treated as deemed dividend under section 2(22)(e) in some cases. You do not need to prove a tax offence to show capacity to pay; the transaction itself may matter.

Reading the balance sheet for hidden capacity

Ask for the audited financial statements, the notes to accounts, the directors' report and the annual return. On MCA21, a private company's filed financial statements and annual return can be downloaded. The notes usually disclose remuneration, related-party transactions, loans to directors and relatives, and unsecured loans. The balance sheet may show retained earnings of several crore while the husband draws a small salary. Retained earnings are not automatically his income. They are the company's accumulated profits. But they show that the company could have paid him more, and they support an argument that the salary is not a complete measure of his capacity.

Related-party loans and asset transfers to family

A loan to his brother, his HUF or a family trust is not a neutral entry. Ask for the ledger account, the loan agreement, the repayment record and the bank statement. If ₹50 lakh was given interest-free and never repaid, the court may ask why. A sale of property to a relative at less than market value, or a gift of shares, can also be examined. Section 188 of the Companies Act requires approval and disclosure for certain related-party transactions. Tax law may treat some transfers as deemed dividend or as income from other sources, depending on the facts. The aim is not to relabel every transaction as the husband's income. It is to show that money and assets controlled by him were moved out of his personal name after the dispute began.

Valuing his stake to support the claim

A share valuation can be more useful than the salary slip when the husband holds a substantial stake in a private company. Section 247 of the Companies Act allows valuation by a registered valuer. The valuer can use income, market and asset approaches, and must state the purpose, date, assumptions and any discount for lack of marketability. Book value alone may understate a profitable business. A valuation report can support interim maintenance, permanent alimony and a settlement. It can also test the affidavit: if he says his shares are worth ₹10 lakh but the company has ₹4 crore of retained earnings and valuable contracts, the court will want an explanation. A valuation is evidence, not a guarantee of a higher order.

Coordinating with a company law or valuation expert

You need a chartered accountant, a company law practitioner and, where shares are involved, a registered valuer. The CA can reconstruct his income from tax returns, bank statements, credit card statements, GST returns and the company's accounts. The company law practitioner can obtain MCA filings and draft applications for discovery. The valuer can assess his shareholding. Work from documents, not suspicion. If you allege that a loan to a cousin is a transfer to avoid maintenance, produce the ledger, the bank statement and the board resolution. If you cannot obtain a document, ask the court to summon it. Do not rely on illegally accessed emails or private records; that can weaken your case.

Worked scenario: director with modest salary and large perquisites

Suppose the husband is a director in a private company and holds 40% of its shares. His salary is ₹90,000 a month. The company pays ₹70,000 a month as rent for the family flat, ₹45,000 a month for a leased car, school fees of ₹1.8 lakh a year and travel of ₹4 lakh a year. It has retained earnings of ₹3.5 crore. He has given an unsecured loan of ₹60 lakh to his brother. The wife files under section 144 BNSS and section 24 of the Hindu Marriage Act. She seeks ₹2 lakh a month. His affidavit discloses the salary but not the perquisites. She obtains the company's financial statements and a valuation report showing his shares are worth ₹2.8 crore. On these facts, her lawyer can argue that the salary is not the true measure of his capacity. The court is not bound to add the whole ₹3.5 crore to his income; retained earnings belong to the company. But the perquisites, the loan to the brother and the valuation are relevant. The final amount will depend on his liabilities, her needs and the evidence.

Checklist: documents to collect and steps to take

• Collect his income-tax returns, Form 16, salary slips and Form 26AS for three years.

• Download the company master data and filed financial statements and annual returns from MCA.

• Obtain board resolutions, the partnership deed and the notes on related-party transactions.

• List every perquisite: rent, car, travel, school fees, insurance, club and credit card payments.

• Trace loans and transfers to relatives through ledgers and bank statements.

• Ask a registered valuer to assess his shareholding and a CA to reconcile his income.

• File promptly for interim maintenance and seek disclosure under Rajnesh v. Neha.

Common mistakes

Treating the company as if it were the husband is the most common error. A company's turnover is not his income. Relying only on the salary slip is the second. Ignoring perquisites, loans and retained earnings leaves money on the table. Filing late is the third; interim maintenance is decided on the affidavit and documents available at that stage. Posting allegations on social media or approaching the husband's employees directly can damage the case. Keep the focus on court process.

Your next step is to collect three years of his income-tax returns, the company's MCA filings and a list of every payment made on his behalf, then take them to a family lawyer and a chartered accountant. This article is for general information only and is not legal advice. Consult a qualified professional for your specific facts.