House property income

Case: There are two assessee. Mr.A & his wife Mrs. B. Now one house is owned by the Mrs. B. Loan is taken in the join Name. Repayment of Loan alongwith interest is being paid by Mr. A only. House has been given on rent. Rent agreement is between tenant & MrA & Mrs.B (Joint Name). Rent income comes to the Mrs. B’s bank account.

Query: Please tell me that who will be liable to pay tax on House Property Income & eligible for benefit of Housing Loan interest & repayment of principal of HL.