Tax on rental income from co-owned property

Hi all,

I am co owner of two flats, which are in different cities.

1> For first flat - I am co owner with my mother. 

  Rent received from this flat is deposited on my mothers bank account. And She shows that entire rent amount as income from house in her tax return.

  So, Do I have any tax liability on this rent received?

2> Second flat I co owned with my wife. Can I claim loss from house proeprty as I pay entire EMI of this home loan?

Thanks,