is alimoney received once is taxable or not in india

There is no specific provision of the Income Tax Act, 1961, that governs the taxability of alimony. The taxability of alimony all boils down to how the payment is made. Past judgments in various scenarios have also helped us gain a better understanding of the same.
– In case of a lump sum payment of alimony: Here, the alimony is treated as a capital receipt, and therefore, the provisions of the Income Tax Act, 1961 do not apply. Hence it is not treated as income and is not taxable.
– In case of recurring payments of alimony: Alimony, in this case, is considered as a revenue receipt. Therefore, it is treated as income that is taxable in the hands of the recipient.
Nevertheless, it needs to be noted that the person who makes the payment of alimony may not claim any sort of deduction against the same.