Clubbing of income from house property

clubbing provision is apply when assets is transfer to spouse or benefit for spouse either directly or indirectly without any adequate consideration. if there is any adequate consideration then clubbing provision not applied and income chargeable in the hand of husband, otherwise Income earned from House property is taxable in the hands of wife.

Yes agreed with Roshan....because  HP income is chargeable to tax in the hands of owner or deemed owner..so in case of trf to spouse for no consideration or without adeq consider, then assessee is the deemed owner and as such HP rent to be taxed in assessee's hands...bt if trf is for adequate consid then then the spouse receiving such property will be liable to pay tax on HP income...