The elements for perjury are:
1. The statement was given when bound by oath.
2. That statement is false and the person giving such statement knew that such a statement is false. (Unknowingly lie or a make believe lie does not attract perjury)
3. That statement was made intentionally to cause miscarriage of justice. (That means it touches the material point of the case in question, which can either before court or mislead the court in passing orders, which can result in undue harm to other party or unlawful gains to the party giving statement).
All three grounds are essential for perjury to be attracted. Intention is also important. If you are able to prove that your salary is below what is stated by your wife on oath, and that she was aware of your actual salary and she has stated the inflated amount only to intentionally cause miscarriage of justice, then perjury is attracted. However, However, action against making a false statement should be initiated during the trial itself, and not at the end of it which may take a long time. That may be a deterrent against persons who intentionally mislead the court or make false statements under oath.
It has been observed by various Courts of India, including the Supreme Court, that in matrimonial disputes, there is an invariably tendency of the wife to present inflated or exaggerated income of the husband as a consequence of which some guess work on the part of the court is permissible. The Court has to involve itself in the guesswork of estimating the income of the husband based on the statements and evidences put forth by the parties. In India, the law against perjury has hardly ever been invoked.
You should consult an expert in this regard. You can call me at 09555 507 507 or send me a mail at info@lawkonect.com
-Regards
Advocate Pooja
www.lawkonect.com