Income from house property - husband and wife

Hi., 

My client have the house and paying the preconstruction interest from 2015 to till now. (The loan is Husband and wife name)

Per year he is paying the Interest appox. 250000  , prinction 150000 .

now he is asking the suggestion.

Can any one suggest . what are the tax implication ., how much he can cliam per year   and can we do all in one person name ?

Please suggest

Jagan. R

9900054424