Cash transfer treatment between spouse under new regime income tax

Wife is still working & Husband is retired. Wife accumulation in account of about 15L is transferred to husband to gain higher interst advantages. Both are tax assessee & It's her regular savings after tax paid. 

However question now are -

1. As the amount treated in husband ITR as Gift from 1st Linier relative, so it was exempted under old tax regime but what does the new tax regime consider the same?
2. As it is already tax declared income under wife, No do it attracts fresh tax for the Husband? 
3. If tax exempted, does it mentioned under other income of husband declaration, if so under which section the exemption shall be claimed during ITR filing ?