Deduction - interest on housing loan, Income Tax

[madhavvan]

X is employed and co has provided quarters to him he has purchased a house and taken loan for the same the house is let out and rent is received by his wife who files her return and does not claim any deduction. can X claim interest on housing loan as per provisions of sec 24 and repayment of housing loan in his return of income

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[rishi mohan]

In the above case X cannot claim deduction for the interest paid. The deduction can only be claimed by the owner of the property. If in case the property is in co-ownership, then the deduction for interest can be claimed in the ratios defined.