Supreme Court: Provident Fund and ESPP deductions are not permanent charges; child maintenance raised to Rs 1,50,000 a month
The question: Whether Provident Fund and ESPP contributions can be deducted as compulsory deductions when assessing the father's income for fixing maintenance
The Supreme Court has enhanced the monthly maintenance payable by a father for his two children to Rs 1,50,000 (Rs 75,000 per child) with effect from 1 January 2025, holding that deductions towards Provident Fund and ESPPs are not permanent charges like income tax or professional tax, because they accrue to the depositor and can be withdrawn later. A Bench of Justice Sanjay Karol and Justice Nongmeikapam Kotiswar Singh, who authored the judgment, decided the appeals in 2026 INSC 822 on 10 August 2026. The marriage was solemnized on 09.12.2004 and two sons were born of the wedlock. On 21.06.2018 the father left the mother and the two children, and the mother filed a divorce petition under Section 13(1)(ia) of the Hindu Marriage Act, 1955 before the Family Court in Delhi. She also applied under Sections 24 and 26 of the Act for interim maintenance for herself and the children. In January 2021 the Family Court declined maintenance for the mother but awarded maintenance for the children, and the High Court dismissed the father's appeal on 23.03.2021, affirming the interim quantum. On 12.07.2024 the Family Court raised it to Rs 50,000 per month per child from April 2024. The mother appealed to the Delhi High Court. During that appeal, the High Court noted her medical condition and, on 10 December 2024, directed the father to pay Rs 20,000 per month to her from 1 December 2024. By final order of 14 August 2025, the High Court enhanced maintenance to Rs 1,25,000 per month for both children from April 2024 and closed contempt proceedings against the father. A clarification order of 2 September 2025 gave him six months to clear arrears. The mother then came to the Supreme Court under Article 136 of the Constitution.