Allowbility of exemption sec10 (13A)

These are the areas which are under the lense of IT Dept..Donot do this kind of tricks for tax avoidance since it is against natural justice

It's not expressly barred by law to pay rent to spouse and to claim hra deductions on the rent paid by you. as per query, your spouse's income is below the maximum amount chargeable to tax. in that case it's obvious that the house property was purchased out of your income but registered in the name of your spouse. In such a situation, the income generated out of such house property will be clubbed in your hands. ultimately the tax impact is nil and hence there's no use and there's no tax benefits arises to you. so better try to stay away from such type of practice which would ultimately invite the attention of the department

Principles of natural justice vs Income Tax act

Principles of natural justice prevails...

Hence stay clear of such practices

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