If your wife has made a false statement about her income in the court, as you have mentioned, and if the court has rejected your application under Section 340 of Criminal Procedure Code for filing a complaint against her, then your relief is to file an appeal against such decision under Section 341 of Criminal Procedure Code. You cannot file a direct complaint in any other court or with police for such false statement, since there is a specific prohibition against such direct complaint under the provisions of Section 195(1)(b) of the Criminal Procedure Code. Such a complaint can be made only by the court concerned under Section 340 Cr.P.C.
However, if there is a separate offence of forgery committed by your wife in your case outside the court, by creating a forged document of showing false income, then a complaint / FIR can be filed (only) with regard to such forgery. But, in so far as the offence of perjury (i.e., making a false statement in court or adducing false evidence in court) is concerned, such complaint can be filed only by following the procedure of Section 340 of Cr.P.C. (and, in your case, by filing an appeal under Section 341 Cr.P.C. since your Section 340 Cr.P.C. application has been rejected).
Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.