Section/Rule/notification reference required

Sec. 24 states Deductions from income from house property.

The section applies only to the assesses who are owners of house property, be it fully owner or joint owner.

The section is not applicable to any person not owner/co-owner of any HP.

Yes, ownership can be 100% or 33.33% or 50% etc. But in all such cases he/she is owner of HP.

Have you checked the schedule HP in any ITR form. There the ownership percentage is to be filled first !!

N.B. Have you heard anywhere 0 % ownership in HP, or claiming deduction over any pseudo HP.

You are welcome.