43. Mr. Aarav gifted a house property valued at 50 lakhs to his wife, Geetha, who in turn has gifted the same to her daughter-in-law Deepa. The house was let out at 25,000 per month throughout the P.Y.2020-21. Compute income from house property for A.Y.2021-22. In whose hands is the income from house property chargeable to tax