Actually the person pays Rs. 5000 rent to the owner of the house for which he (tenant) gets rent receipt, irrespective of the fact the owner/landlady of the house is his (tenant's) wife or not, the owner of the house is a separate entity in accounting term, probably in Income Tax term as well.
There is no reason why an earning woman cannot have right to recover money from his client/tenant even if he is her husband. The nature of the landlady here dominates her role as wife.
"The husband and wife relationship is not one of a commercial nature. After all, a husband and wife are supposed to stay together.
Hence, payment of rent to wife may not be acceptable by the income tax authorities. This income tax department may view this as a sham transaction to avoid tax."
> So would it be alright to just live together without being officially married just to save on taxes. Maybe it is better to ape the west after all.