It rule clarification for u/s 24(b)

Hi,

To avail deduction for interest paid towards home loan(self occupied property), IT rule doesn't mention who can be lender.

1)Can you please clarify if Spouse can be lender for lending sum to replay existing home loan with institution e.g. ICICI. HDFc etc.

2) if yes, what certificate(format) has to be issued by lender(spouse).

3) How lender(spouse) will be taxed for income earned as interest.

Thanks,