Where a joint petition is filed for mutual consent divorce, the terms for the divorce might already have been settled between the two parties, including maintainance, if any, to be paid to the wife. Therefore, in such a situation, it may not be mandatory to file the ITR and income details. However, wherever it is filed, of course, the other party may get access to the same.
On the other hand, if a divorce petition is filed only by one party (especially, by wife) and she also claims maintenance from her husband, it may be necessary to give details of income. In such a situation, the husband may also be required to provide his income details.
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