Clubbing of income

Principally I understand that if I gift 100000 to my wife interest of 10000 earned on the fixed deposit invested by her is clubbed with my income. I want to know as to how do we show this when filing the returns. She has her own independent income and she files returns on her own and so do I. In my opinion she should mention this income of 10000 rupees in schedule EI of her ITR ( EI deals with exempted income ). Schedule EI I think is right schedule since this income is incurred to her but is exempted from IT as it is clubbed with mine. And I should mention it in schedule SPI in my return. Is this ok? or  there is some other way of doing this?

Also SPI schedule of ITR  mentions income arising to spouse to be included in income of assessee in schedules HP, CG and OS. Does this mean that only if income is incurred to the spouse under these heads ( HP, CG or OS ) needs to be clubbed but not otherwise? eg. if I gift 100000 to my wife and she uses this money for FO trading ( which is considered as business income ) and makes any profit ( or loss ) it cannot be/ should not be clubbed with my business income?