Tax on rental income to be paid by both owners as per share

I have let out two properties which are owned in joint name with my wife. Should we divide the tax to be paid on the rental income?

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—Ashok Sharma

Under Section 26 of the Income Tax Act, 1961, when a house property is owned jointly by more than one person and their shares are definite and ascertainable, the income from such property is to be assessed in the hands of each co-owner according to their share in the property. Each co-owner is entitled to compute their share of income independently, claim deductions (such as Section 24 standard deduction or interest on borrowed capital) individually, and disclose their respective incomes in their own returns.