Interest u/s 24

deduction will be available to Mrs X , even if she has not contributed a single rupee for repayment .

Deduction is available to the person who has taken the loan . Repayment is not even mentioned in sec 24

Interest on borrowing can be claimed as deduction only by the person who has aquired or constructed the property with borrowed fund.In other words, the relationship of borrower and lender must come into existence before it can be said that any amount or any other money is borrowed for the purpose of construction, acquisition, etc.of the house property by one person to another person and there must be a real transaction of borrowing and lending in order to amount to any borrowing.

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