Should HRA received be clubbed for tax calculation?

A Roy (Staff) (128 Points)

18 December 2012  
Suppose husband and wife are working under state govt and there is upper limit on total amount of HRA received by them together. Husband received slightly higher HRA and the rest (max-husband's HRA) is received by the wife. They reside in rented accommodation and the husband pays rent (in cash). When the husband calculates tax liability, should the HRA exemption be done on the basis of actual HRA received by him alone or on the basis of total HRA they receive together?