Mr X purchased a house jointly with his wife. For purchase of house he has taken a loan in joint names with wife. Loan repayment is being done by Mr. X alone from his account. If wife of Mr X isnot willing to take benefits of repayment in income tax, is Mr X alone eligible to take the whole benefits under section 24 and under section 80 for the said loan ?

Assuming they are both equally liable for payment of the loan, if they file separately, each must claim HALF of the interest on their Schedule A.