why income tax rebate is not available in case a individual lives in the house of his/her spouse ? There can be many instances where wife’s only income was from rent of her ancestral house but once she shifts to that house her income stops ,so she is at loss. Even if husband wants to give rent to his wife that is no permitted . Is there any procedure where at least the HRA received by an individual may be at least allowed to be income of wife in such cases.