Tax on Alimony Paid & received

Your wife would not pay tax on Alimony but the Tax on the income that she earns from the Alimony that means If she earns interest on the Alimony after she deposits this as FD in bank then the interest would be liable to tax subject to the exemptions that would be available to her depending on her Gross total Income.

The Alimony would not be taxable but the income she earns on the alimony would be chargeable to tax.

Is this applicable ALSO for alimony pendentilite ? Can you please let me know the relevant IT rule number ?

Thanks