housing interest on tax benefits

1. As per sec 24(b) interest on borrowed capital will be allowed as deductions to the extent of interest paid or Rs. 200,000 whichever is lower. 
2. Insertion of the new condition has made a huge difference in many scenarios with respect to claim of interest on borrowed capital as a deduction. An assessee who paid the interest shall produce a certificate to this effect in order to claim deductions under this section. 
3. So from the above reading, it can be seen that only if the interest is actually paid or payable by the assessee the same can be claimed u/s 24(b). 
4. Even if the share of interest is paid by the wife only to the extent of interest paid by the husband deductions u/s 24(b) will be available. Since income from such property is taxable in the hands of the husband so there is no way wife comes into the picture with respect to income tax. 
5. The husband should provide a certificate to this effect of the amount of interest paid by him during the year relating to house property in order to claim deductions u/s 24(b). 
Please correct me if the above interpretation has an alternative view.