Where either a husband or a wife, being the owner of the dwelling, has no income, property or profit chargeable to tax during the year of assessment, he/she may nominate the other spouse to claim the deduction. The owner (and not the other spouse) would be regarded as having been allowed the deduction for a year of assessment. If the owner has income chargeable to tax, he/she should not make the nomination but to elect for Joint Assessment or Personal Assessment jointly with spouse.