https://www.taxtmi.com/forum/issue?id=1821 Deduction for home loan interest and principal requires the claimant to be the owner of a self-occupied property; repayment by a non-owner does not create entitlement. If the property is registered jointly, each owner may claim deductions for their share provided factual and beneficial ownership support it. Mere registration may be insufficient; contribution to purchase, beneficial ownership and real facts are relevant, and an assessing officer may scrutinise attribution of rental income if the registered owner has not contributed to acquisition. en-us Thu, 18 Mar 2010 17:16:34 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1821 Deduction for home loan interest and principal requires the claimant to be the owner of a self-occupied property; repayment by a non-owner does not create entitlement. If the property is registered jointly, each owner may claim deductions for their share provided factual and beneficial ownership support it. Mere registration may be insufficient; contribution to purchase, beneficial ownership and real facts are relevant, and an assessing officer may scrutinise attribution of rental income if the registered owner has not contributed to acquisition. Discussion-Forum Income Tax Thu, 18 Mar 2010 17:16:34 +0530 https://www.taxtmi.com/forum/issue?id=1821