Moment guide · FY 2026-27

I am planning tax around my wedding

Can my spouse and I file a joint tax return after marriage?

Sec 115BACSec 64Sec 24(b)Verified 2026-08-11

India has no joint income tax return — after marriage each spouse files separately, and each independently chooses the old or new regime. Income earned before marriage is never clubbed, and on a jointly owned home the section 24(b) interest deduction is split by ownership share, not by who pays the EMI.

Your legitimate options

Every route the statute actually gives you — with its condition, cap and deadline.

Route	Condition	Cap / deadline
Individual filing only	India has no joint income tax return — each spouse files separately with their own income	Regimes are chosen independently by each spouse
Pre-marital income stays separate	Income earned before marriage is never clubbed; each spouse reports their own salary and assets	Clubbing applies to transfers AFTER marriage
Joint home loan	The home loan interest deduction u/s 24(b) is split by OWNERSHIP share, not by who pays the EMI	HRA is claimed independently by each salaried spouse

The #1 trap

Assuming you can file one joint ITR after marriage — India requires individual returns, and each spouse picks their own regime independently. The bigger trap: on a jointly held home loan, the section 24(b) deduction follows the ownership share, not the EMI payer, so one spouse paying the entire EMI does not get the whole ₹2 lakh deduction.

The decision path

Follow it top to bottom — the first condition that matches is your answer.

IF you marry → you and your spouse each file separate ITRs; there is no joint return.
IF you each have salary → choose the old or new regime independently and submit separate declarations.
IF you hold a home loan jointly → split the 24(b) interest deduction by OWNERSHIP share, not the EMI payer.
IF income was earned before marriage → it stays with the earner and is never clubbed.
IF one spouse transfers assets to the other after marriage → income from those assets can club back u/s 64. [VERDICT: separate returns, regime choice is per person, loan deduction is per ownership.]

Worked example

Aditya and Sneha, newlyweds buying a flat together

Aditya and Sneha marry in 2025 and buy a flat jointly, with 50% ownership each. The home loan of ₹80,00,000 is in both names, and Aditya's salary is higher, so he pays the entire EMI of ₹72,000 a month. In the first year the interest on the loan is ₹6,40,000. Under section 24(b), each co-owner claims the deduction up to their ownership share: Aditya claims ₹3,20,000 and Sneha claims ₹3,20,000, subject to the ₹2,00,000 per person cap for a self-occupied property, so each claims ₹2,00,000. The fact that Aditya alone paid the EMI does not let him claim the full ₹6,40,000 or ₹4,00,000 — the deduction follows the 50-50 ownership, not the payment source. Before marriage, Aditya earned ₹18,00,000 a year and Sneha ₹9,00,000; that pre-marital income stays entirely with each earner and is never clubbed after the wedding. They file separate ITRs, and each chooses a regime independently: Sneha opts for the new regime with the ₹75,000 standard deduction and the 87A rebate, while Aditya, with a large home-loan interest stack, opts for the old regime to use 24(b) and 80C. Their HRA claims are also independent, computed from each employer's allowance. If Aditya had gifted Sneha some shares after the marriage, the dividends on those shares would club back to him under section 64(1)(iv), because transfers between spouses made after marriage attract clubbing. They keep the loan sanction letter, the ownership deed and the EMI records. A quick call with us dials in the final figure. Aditya and Sneha also confirm that the regime choice is personal and irreversible for the year once declared to the employer, so each submits their own Form 12BB declaration before the March window closes. If Sneha's income is below ₹12 lakh after the standard deduction, the new regime's 87A rebate makes her tax nil, while Aditya's higher income and the home-loan interest make the old regime attractive for him; the two can legitimately choose different regimes. The HRA exemption is computed from each employer's allowance and each person's rent, and if the couple pays rent to a common landlord, each claims their own share with the landlord's PAN above ₹1 lakh. The joint loan's principal repayment is split by ownership share for the 80C deduction as well, so each claims 50% of the principal within their own ₹1.5L 80C ceiling. A quick call with us dials in the final figure.

Claims influencers make about this moment

Partly true“Both husband and wife can each claim ₹2 lakh interest deduction on a joint home loan — total ₹4 lakh!”
Trap“Put property in your wife's name to save tax on rental income”
Partly true“Old tax regime is dead after 2023”

Questions people actually ask

Can we file a joint ITR as a couple?

No — India has no joint income tax return. Each spouse files separately with their own income, and each chooses the regime independently.

How is the home loan deduction split?

Section 24(b) splits the interest deduction by ownership share, not by who pays the EMI. Each co-owner claims up to their share, capped at ₹2 lakh per person for a self-occupied property.

Is pre-marital income clubbed after marriage?

No — income earned before marriage stays with the earner. Clubbing under section 64 applies to transfers between spouses made after marriage.

Old vs New Regime Calculator →Income Tax Calculator →Or talk to us about your numbers →

Sections: 115BAC, 64, 24(b) · Last verified 2026-08-11 · Reviewed by Harun Raaj & Associates, Chartered Accountants. Every figure cites the Income-tax Act, 1961 (with ITA 2025 mapping via our section index).