Marriage and divorce alter several tax positions for individuals under India’s income-tax framework. Existing provisions determine how gifts, spousal transfers, children’s income and alimony are assessed.

The following outlines the key rules.

Gifts received at marriage

Gifts above ₹50,000 received in a financial year are ordinarily taxable. Gifts received by the bride or groom on the day of the wedding are exempt without any upper limit.

The exemption does not apply to relatives or guests who receive gifts during the event.

Tax authorities may verify large wedding-related gifts by examining expenses, guest details and evidence of gift transactions. If a gift is found to be unsupported by documentation or treated as accommodation entry, the amount may attract a 60% tax rate along with

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