Joint House Property Tax Treatement

My client have 3 residential house property, one is self occupied & another 2 is let out , all of 3 properties  he include his wife name as a co-owner in deed & loan agreement , but EMI of those property paid by him from his single bank account . Is he treated as a deemed single owner or co-owner  of those properties in the income tax view? the entire rent  of let-out house property credited in his wife bank account, is this rental income include his wife ITR at the time of computation of Income ?  

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Quick Summary
This discussion clarifies the income tax implications for a client with jointly owned residential properties. Despite the wife being named as a co-owner on deeds and loan agreements, the husband pays all EMIs from his account. The query focuses on whether he's considered the sole owner for tax purposes and how rental income credited to the wife's account is treated. The consensus is that the husband is deemed the owner, and rental income, even if credited to his wife, should be included in his income tax computation.

He is deemed owner of that house property and rental Income should be cluubed in his account for Income Tax purpose.
Rental income credited in wife account will be deemed income in the hands of husband. and thereafter income earned on such rental income will also be clubbed in husband Income.

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