Only one property can be declared as self-occupied house property by the joint owners which is occupied by them and all other properties shall be deemed to be let-out for the purpose of computation of income under the head ‘house property’.
- Suraj Nangia, Partner answers the queries with regard to personal tax for Financial Express readers.
Attached is link to the article – https://www.financialexpress.com/money/income-tax-only-1-house-can-be-declared-as-self-occupied-by-husband-and-wife-as-joint-owners/1230381/