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    <title>Rent to Wife</title>
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    <description>Rent paid to a wife qualifies for House Rent Allowance only if the wife is the real and beneficial owner, the house is used by the husband as his residence, and the rent paid is reasonable; the arrangement must exhibit genuineness, honesty and bona fides.</description>
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      <description>Rent paid to a wife qualifies for House Rent Allowance only if the wife is the real and beneficial owner, the house is used by the husband as his residence, and the rent paid is reasonable; the arrangement must exhibit genuineness, honesty and bona fides.</description>
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