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    <description>Deductions for housing loan interest and principal depend on legal ownership and borrower status: ordinarily only the owner/borrower can claim them. If the husband is treated as the beneficial owner or the wife is a trustee/agent for him and income is attributed to him, he may obtain the tax benefits; otherwise literal borrower/owner requirements and litigation risk may prevent him from claiming deductions.</description>
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      <description>Deductions for housing loan interest and principal depend on legal ownership and borrower status: ordinarily only the owner/borrower can claim them. If the husband is treated as the beneficial owner or the wife is a trustee/agent for him and income is attributed to him, he may obtain the tax benefits; otherwise literal borrower/owner requirements and litigation risk may prevent him from claiming deductions.</description>
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