I have a self-occupied house, which I have declared in my income tax return (ITR). My wife is a homemaker and stays with me and has no other income except for bank interest. She is also a single owner of a small house in a town 50 km away from where we stay. It was vacant for the whole of last year. When my wife files her ITR this year, can she claim her house as self-occupied or will it be considered as deemed let out and the net annual value (NAV) calculated accordingly?