India Treatment of Joint bank account in Individual Balance Sheets

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There are two individual persons (say A & B) who has a joint account in their name. Both A & B deposits Cash and uses bank balance to pay installment of Housing loan taken combined by both (a & b). I want to know how i am to treat the bank account and their entries in their balance sheet. since here tax deduction is involved due to housing loan taken so proper treatment is required.
 

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