The relationship between a husband and wife is not commercial in nature and therefore the rent paid to spouse is not considered by the income tax authorities. On the other hand, rent paid to the parents is eligible for exemption. If you stay with your parents and pay rent to them then you can claim for tax deductions.
However you need to keep all your rent receipts since it is the only proof that you are paying rent. HRA exemptions are only available on submission of rent receipts or the rent agreement.
01 March 2013
actually husband wife don't have commerical transactions.
you can do it, wife can issue rent receipt and show income in her return as house property income. husband can show that in his return with PAN of wife to make it strong evidence. BUT if ITO will check then he can reject it, because it is avoidance of tax. husband and wife live in one home then how can she can get rent from husband.