Verified Google reviews from the individuals and businesses Patron works with across India.
Sunny Ashpal
Director - Demandify Media
Anjanay Srivastava
Founder - Hunarsource Consulting
Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially filing the ITR.
I've had an outstanding experience working with Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process smooth and stress-free. Highly recommended for anyone seeking reliable and knowledgeable financial guidance!
I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really impressed by their acumen. And it's not expensive at all. Good guidance while filling was given as well.
I have been taking services of Patron Accounting from 5 years and found them highly professional and the best people for all taxation related work be it individual or company services. Highly recommended.
From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge, attention to detail, and a genuine willingness to help. It gave me immense confidence and peace of mind.
I got financial services from them for my private limited company. They are having good and qualified staff to provide services in a professional manner which is beneficial for me.
Join 3,000+ Founders and Businesses on Patron
Rated 4.9 on Google — trusted for CA certification since 2019.
Court Net Worth Statement: Scope, Deliverables and Who It Suits
📌 TL;DR — Net Worth Statement for Divorce at a Glance
A net worth statement for divorce sets out one spouse's assets, liabilities and income for filing in maintenance or settlement proceedings. Since Rajnesh v. Neha in 2020, courts expect disclosure in a prescribed affidavit form. Every figure in it has to rest on a document, because opposing counsel will test the schedule line by line. The chartered accountant records the basis of each valuation and what fell outside the scope.
Financial disclosure in a matrimonial matter is read by someone looking for what is missing. A figure without a document behind it invites a question in cross-examination, and an omission found later damages more than the number it concealed. The schedule is not written to persuade. It is written to survive being gone through line by line.
One item is contested more than any other. A share in a private business has no market price, so the basis chosen decides the figure, and the other side will propose a different basis. The answer is to state the basis used, the records it rests on, and what fell outside the scope. The evidence needed is listed separately, alongside the provisions on India Code.
What Is a Net Worth Statement Filed in Court?
A net worth statement filed in court is a schedule of one party's assets, liabilities and income. It is prepared to support a disclosure affidavit in maintenance or settlement proceedings.
The chartered accountant's role stops at the figures. The statement records what is held and what is owed, on evidence, with the basis of each valuation disclosed. It expresses no view on what either party is entitled to, on how assets should be divided, or on whether a claimed liability is genuine. Those are questions for the court. Where a value is contested, the statement says so and states the basis used.
What a Net Worth Statement for Court Looks Like: A Masked Specimen
Every figure in the sample below is masked. What it shows is the shape of the document you receive: what it states, on whose authority, and as at which date.
Net worth statement for filing
The sample schedules assets, liabilities and income together, which is the shape a disclosure affidavit is expected to take. Jointly held property and holdings in another name are set out on their own terms rather than folded into one total, and the basis of every contested value is stated. It records figures and expresses no view on what either party is entitled to.
All names, addresses, registration numbers and amounts are replaced with X characters. The sample carries a Patron Accounting watermark and a Specimen badge on every page so that a cropped screenshot still shows what it is.
Sample document
Sample only
XXXXXX XXXXX & XXXXXXXXXXChartered AccountantsXXX, XXXXXXX XXXXXXXX, XX XXXX, XXXX XXXXXX+XX XX XXXX XXXX · XXXXXX@XXXXXXX.XXFirm Registration No.: XXXXXXX
Ref: XXX/XXXX-XX/XXXXDate: XX/XX/XXXX
Statement of Net Worth
To, The Hon'ble XXXXXX XXXXX XX XXXXXX In the matter of XXXXXXXXX XX. XXX XX XXXX
This is to certify that we have examined the Statement of Assets and Liabilities of
XXXXX XXXXXX XXXXXXXXX, residing at XXXX XX, XXXXXXXX XXXXXXXXX, XXXXXXX, XXXX XXXXXX, holding Permanent
Account Number XXXXXXXXXX, as at XX XXXXX XXXX, on the basis of income tax returns, bank
statements, title documents, demat statements and other records produced before us.
Statement of Assets and Liabilities
Statement of assets and liabilities - all values masked
Sr.
Particulars
Held as
Amount (INR)
A
Assets
1
Immovable property — residential
XXXX XXXXXXXX
X,XX,XX,XXX
2
Immovable property — other
XXXXX XXXX
XX,XX,XXX
3
Bank balances and deposits
XXXX XXXXXXXX
XX,XX,XXX
4
Shares, mutual funds and securities
XXXX XXXXXXXX
XX,XX,XXX
5
Retirement and provident fund balances
XXXX XXXXXXXX
XX,XX,XXX
6
Motor vehicles
XXXX XXXXXXXX
XX,XX,XXX
7
Jewellery and other valuables
XXXX XXXXXXXX
XX,XX,XXX
8
Business or professional interest
XXXXX XXXX
XX,XX,XXX
Total Assets (A)
X,XX,XX,XXX
B
Liabilities
9
Housing loan — outstanding
XXXX XXXXXXXX
XX,XX,XXX
10
Vehicle and personal loans
XXXX XXXXXXXX
XX,XX,XXX
11
Other borrowings and dues
XXXX XXXXXXXX
XX,XX,XXX
Total Liabilities (B)
X,XX,XX,XXX
NET WORTH (A − B)
X,XX,XX,XXX
Disclosures
Disclosures - all values masked
Assets disposed of in the preceding thirty-six months
XX,XX,XXX
Assets held jointly, and the extent of the share stated
XX,XX,XXX
Contingent liabilities and guarantees given
XX,XX,XXX
Income declared in the return for the latest assessment year
XX,XX,XXX
The assets and liabilities stated above are as disclosed by the applicant and verified
against the records produced before us. Where an asset is held jointly, the extent of the
applicant's share is stated as disclosed.
On the basis of our examination and the information and explanations given to us, we
certify that the net worth of XXXXX XXXXXX XXXXXXXXX as at XX XXXXX XXXX is
INR X,XX,XX,XXX (Rupees XXX XXXXX XXXXX XXXX XXXX only).
This certificate is issued at the request of the applicant for the purpose of submission
before the Hon'ble Court in the proceedings referred to above, and is not to be used,
referred to or distributed for any other purpose or to any other party without our prior
written consent.
The preparation of the Statement is the responsibility of the applicant, including the completeness of the assets and liabilities disclosed. Our responsibility is to certify the Statement on the basis of the records produced before us. We express no opinion on the ownership, valuation or divisibility of any asset, which are matters for the Hon'ble Court.
We conducted our examination in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of India, which requires that we comply with the ethical requirements of the Code of Ethics. We have complied with the relevant requirements of the Standard on Quality Control (SQC) 1.
Click to enlarge
Tap the sample to open it full size
Who Is Asked for a Court-Ready Statement
Disclosure Has Been Directed or Expected
Maintenance or settlement proceedings require an affidavit of assets and liabilities. The schedule behind it has to be built from documents, because it will be read by someone looking for what is absent.
A Business Interest Is Involved
A shareholding in a private company or a share in a firm has no market price. The basis chosen decides the figure, and it will be contested by whoever that basis does not suit.
Assets Are Held Jointly or Elsewhere
Property in joint names, holdings in a family member's name, or contributions to an asset registered to somebody else. Each needs stating on its own terms rather than absorbing quietly into a total.
The Other Side's Figures Are Contested
A statement has been filed that appears incomplete or optimistic. Responding to it requires your own position documented to the same standard it will itself be tested against.
Our Court Net Worth Statement Service: What You Receive
Service
What's included
Frequency
Statement of assets, liabilities and income
A net worth statement covering all three limbs, since a divorce is weighed on earning ability as much as on what is owned; the full certificate directory.
The basis used for anything without a market price stated on the face of the schedule, since a valuation whose reasoning is invisible is the one attacked.
Per engagement
Joint and indirect holding schedule
Property held jointly, anything standing in a relative's name, and money you put into assets registered to someone else.
Per engagement
Expenditure schedule
Monthly household and personal outgoings presented alongside income, which is the limb most often missing from a schedule prepared without help.
Per engagement
Affidavit-ready formatting
The statement laid out to support the disclosure affidavit rather than as a free-form list the other side can pick apart.
Per engagement
Retained working paper file
The basis behind every figure kept in full, because it may be questioned long after the statement was filed.
Per engagement
Updated statement for a later hearing
A refreshed schedule where proceedings run on and the court wants the position as at a more recent date.
On request
Our Process
How We Issue a Net Worth Statement for Court, Step by Step
Six steps from the scope conversation to a signed certificate carrying a UDIN.
Step 1
Scope and limitations set
We agree what is being examined and, as importantly, what is not. The scope appears on the statement itself, so nobody can later suggest that something outside it was quietly overlooked rather than deliberately excluded.
Step 2
Every entry documented
Each asset and liability is supported by a document rather than an assertion, because the schedule will be read by somebody looking for the gap. Where a document cannot be produced, the statement records that fact instead of omitting the item.
Step 3
Valuation bases declared
For anything without a market price the basis used is stated on the face of the schedule. A shareholding in a private company valued on one basis rather than another is defensible only where the choice and its reasoning are visible.
Step 4
Joint and indirect holdings separated
Property in joint names, holdings in another's name and contributions to assets registered elsewhere are each set out on their own terms. Folding them into a single total is what invites the cross-examination the schedule exists to survive.
Step 5
Income schedule prepared
Income is presented alongside assets and liabilities, since maintenance proceedings turn on capacity as much as on holdings. The affidavit format the courts expect asks for all three together rather than any one alone.
Step 6
Signed for filing
The statement is signed by a practising chartered accountant with a UDIN, in a form that supports the disclosure affidavit. Working papers are retained in full, because the basis behind any figure may be questioned later.
Documents Required for a Net Worth Statement for Court
Everything below is source material rather than a summary, because each figure in the statement is traced back to the record that governs it.
Income tax returns with the computation of income for the last three years
Form 16 and salary slips, or the statement of professional receipts
Bank statements for every account for the last three years
Registered title documents for every immovable property, including those held jointly
Demat holding statement, mutual fund statements and any portfolio account statement
Details of shareholding in private companies, with the latest audited accounts of each
Loan statements, sanction letters and details of any guarantee given
Insurance policies with surrender values, and PPF, EPF and NPS statements
Details of any asset in a relative's name to which you contributed
Statement of monthly household and personal expenditure
Common Court Net Worth Statement Problems and How We Solve Them
Challenge
Why it happens
How it is handled
Assets standing in a relative's name left out
They are not legally yours, so leaving them out feels correct, until the other side produces the bank trail that funded them.
Indirect holdings and contributions to assets registered elsewhere are set out openly, which is far safer than having them discovered; the full range of certificate types.
No basis given for a private company shareholding
There is no market price, so a number gets chosen, and the reasoning behind it stays in somebody's head.
The basis appears in the schedule itself, since a figure nobody can follow back is the entry opposing counsel will target first.
Income left out of a statement about assets
The request is usually framed as a net worth question, so the answer arrives as a list of holdings.
Assets, liabilities and income are prepared together, because a court assessing maintenance looks at what can be earned, not only at what is owned.
Only recent bank records produced
Six months is what a bank would ask for, and that expectation carries over into a matrimonial file.
Records are gathered over a longer period, because a transfer made in contemplation of proceedings is precisely what the schedule is read for.
Liabilities left understated on purpose
Showing less capacity feels tactically useful, and an informal borrowing from family leaves no paper to contradict it.
Liabilities are evidenced on the same footing as assets, because a schedule that collapses on one entry loses credibility on all of them.
Court Net Worth Statement Fees
Plan
Fee
Standard — One party, records available, holdings straightforward and no business interest to value.
Starting from INR 2499 (Exl GST and Govt. Charges)
Extended — A private company shareholding to value, indirect holdings to establish, or three years of records to assemble.
On quote
Multiple certificates — An updated statement for a later hearing, prepared from refreshed records rather than the earlier one.
On quote
The fee covers one certificate speaking to one date. A later date is a fresh engagement on updated records, not a re-dating of the first.
Goods and services tax and any government charge are additional, as the footnote on the table states.
Where records have to be reconstructed before certification can begin, that work is quoted separately and agreed before it starts.
City pages carry the same fee as the national service. Certification does not cost more in one city than in another.
An On quote row means the scope decides the fee. It is not a higher tier waiting to be sold; some engagements simply cannot be priced before the records are seen.
All fees listed are indicative only and do not constitute a binding offer. The final amount depends on the scope of records to be examined.
An asset left out and discovered in cross-examination damages every figure that was disclosed correctly. Credibility, once questioned on one entry, is rarely restored for the rest of the schedule.
An Undisclosed Valuation Basis Is Attacked
A value stated without saying how it was arrived at invites the other side to propose their own basis unopposed. The court then has one reasoned figure in front of it, and it is not yours.
Estimates Presented as Facts Unravel
A figure offered with certainty it does not have will not survive questioning. Once one estimate is exposed as a guess, every other number in the schedule is treated as one until proved otherwise.
Why Clients Choose Patron for Court Net Worth Statements
Five things you can check before you commission the certificate. Each is a claim with the proof behind it.
Holdings you do not legally own
Property funded by you but registered elsewhere is where disclosure disputes concentrate. It is set out openly, because the alternative is having it produced by the other side later.
Built to the Rajnesh format
Assets, liabilities and income are presented together in the form matrimonial proceedings expect following Rajnesh v. Neha (2020) 2 SCC 324, rather than as a bare list of what is owned.
Valuation basis stated, UDIN attached
Anything without a market price carries the basis it was valued on, and the UDIN is checkable on the ICAI portal, so neither the figure nor its author is open to doubt.
Working papers kept in full
The reasoning behind each figure is retained, because a schedule that cannot be defended two years on is worth very little on the day it is filed.
Discretion as a matter of course
A CA and CS team with 15+ years of certification work, accustomed to engagements where the schedule is read by somebody looking for what is missing from it.
Figures reflect Patron Accounting LLP engagements since 2019. Scope is confirmed in your engagement letter.
Draft Your Asset and Liability Schedule First
Set out assets, liabilities and income in the three columns the disclosure affidavit expects. The tool produces a draft schedule you can work through before the engagement, including the entries you are unsure about rather than only the ones you are certain of.
Free tool: Asset and Liability Schedule
Amounts entered in
Assets
Liabilities
Income for the year (memo, stated separately)
Total assets
—
Total liabilities
—
Annual income (disclosed separately, never netted)
Income is stated separately because the affidavit asks for it as its own column, not as part of net worth. Enter the entries you are unsure about too; a draft with a question against a line is more use to a CA than a tidy one that omits it. An estimate carrying no UDIN.
The Legal and Professional Framework Behind Court Net Worth Statements
Matrimonial proceedings do not ask for a net worth certificate as such. They ask for disclosure, and the Supreme Court has prescribed the form that disclosure takes. A chartered accountant's statement exists to support that affidavit, not to replace it.
The consequence is that the statement covers more than holdings. Income and expenditure belong in it too, because maintenance is assessed on capacity as much as on what is owned, and a schedule missing a limb is incomplete rather than merely brief.
Rajnesh v. Neha, Supreme Court of India, judgment dated 4 November 2020directs that an affidavit disclosing assets, liabilities, income and expenditure be filed in all maintenance proceedings, and that affidavit is what the accountant's statement is prepared to support.
Section 139, Income-tax Act 1961produces the returns the other side will obtain in any event, so the statement is prepared to sit consistently with them rather than to be read against them.
Section 203, Income-tax Act 1961 read with Rule 31, Income-tax Rules 1962prescribes Form 16, which evidences salaried income for the income limb of the affidavit where the party is employed.
Section 88, Companies Act 2013requires a company to keep a register of members, which is how a shareholding in a private company is established where it is disputed.
Section 17, Registration Act 1908makes the registered instrument the evidence of title, including for property held jointly, which is set out on its own terms rather than folded into a single total.
SQC 1, on engagement documentation and retentionrequires the working papers to be retained, which matters unusually here because the basis for a figure may be questioned years after the statement was filed.
Can the chartered accountant be called to depose about the statement?
Yes. A statement filed in a matrimonial proceeding can be put to proof. The certifying member may be summoned to explain the basis of valuation and the evidence examined. This is why working papers matter more here than in a routine engagement, and why unsupported valuations are struck out of the schedule before signature.
Does the statement have to be sworn before a notary or an oath commissioner?
The party's disclosure is filed on affidavit, sworn before an oath commissioner or notary, and the chartered accountant's certificate is annexed to it. The two are distinct: the affidavit is the litigant's sworn word, the certificate is the professional's verification. Courts read them together and treat a bare affidavit as weaker.
Can one spouse obtain a certificate of the other spouse's net worth?
No chartered accountant can certify a person's affairs without that person's records and consent. What the other side can do is seek discovery. The court can direct the spouse to file the disclosure affidavit the Supreme Court made mandatory in maintenance proceedings in Rajnesh v. Neha. The remedy is procedural, not professional.
Are assets held in a Hindu undivided family included in a spouse's statement?
The individual's share is disclosed, not the whole corpus. A coparcener's interest in an HUF is an undivided share that crystallises only on partition. So it is stated as an interest with the basis explained rather than as an owned asset. Courts expect the interest to be disclosed even though it cannot be valued precisely.
Does stridhan appear on the statement?
Yes, and it is listed separately. Stridhan is the woman's absolute property, and Indian courts have consistently held that the husband and his family hold it in trust and must return it. Because a return of stridhan is often claimed alongside maintenance, the statement itemises it rather than folding it into general assets.
What period of past transactions does the statement have to cover?
The disclosure is a position on a date, but courts routinely look back further where dissipation is alleged. Three years of bank statements and returns is a common ask, and transfers made after the dispute arose are examined closely. The statement is therefore prepared with the transaction history behind it, not just the closing balances.
Is the statement shared with the opposing party?
Yes. The disclosure affidavit is served on the other side and forms part of the court record. So it is not a confidential document between the client and the CA. Anything stated in it can be cross-examined, which is why understating a liability or omitting an asset carries a far higher cost here than elsewhere.
Can the figures be revised after the statement is filed?
A supplementary affidavit can be filed with the court's leave, and the CA issues a revised certificate with a fresh date. What the revision cannot do is quietly replace the earlier document, since both remain on record. Courts read an unexplained revision as a credibility question rather than a clerical fix.
Does a mutual consent settlement need a certified statement?
It is not compulsory, but it protects the settlement. Section 13B of the Hindu Marriage Act 1955 provides for divorce by mutual consent. Where that settlement involves a lump sum or a transfer of property, a certified statement helps. It makes the bargain informed for both parties. Settlements later challenged for concealment are the ones that lacked it.
Are assets standing in the names of children or parents disclosed?
They are disclosed where the party funded them or retains control, even though legal title sits elsewhere. Courts look at benami and nominee arrangements when testing a disclosure, and the Prohibition of Benami Property Transactions Act 1988 makes such holdings independently actionable. The statement notes them with the ownership position explained.
Court Net Worth Statement Deadlines That Cannot Slip
The date belongs to the court. A schedule filed incomplete and corrected later costs considerably more credibility than the time it saved, because the correction is what gets examined. Assemble the records before the hearing rather than during it, including the entries you are unsure about. Call or WhatsApp +91 94594 56700 to start.
Start Your Court Net Worth Statement with Patron Accounting
A disclosure schedule is read by somebody looking for what is missing from it, so completeness protects you considerably better than restraint does. Indirect holdings, and contributions to assets standing in another name, belong in it rather than outside it. Bring what you have including the entries you are unsure about, and we will tell you which of them belong in the schedule and which properly sit outside its scope.
