80 c benefit eligibility

Since the policy is in the name of Mr. Kumar himself, his wife cannot claim benefit of the same u/s 80C. Had the policy been in the name of his wife, then she could have taken the benefit by showing the premium amount paid as loan from her husband as it is not necessary that the premium should be paid by the individual out of his income chargeable to tax.

Dear Sir , 

Kindly clarify my doubt also please.. If an individual takes a life insurance policy IN THE NAME OF his wife  and the policy copy is also mentioning the name of his wife.. In this situation .. my question is

Q.1. : whether both can take the 80 C Benefit under their IT Returns ?

Q. 2 : How as an, accountant while calculating the TDS deduction from salary. I should ensure the lic premium amount his wife is also not taking the claim ??