House rent

Rent received from Let out jointly owned property will be apportioned in the ratio of ownership. Each co-owner will have to pay tax on his/her share of rent received.

Money received from mother is the unsecured interest-free loan from relative. 

If loan received from mother and house purchased from this money than clubbing of income is not applicable. 

Rent Received taxable under head income from house property in hand of each co-owner proportionately. 

1) Me and my wife have paid nothing for apartment but are joint owners on registry papers. How proportion can be established? 2) My wife had rent agreement in last FY and she received whole amount. Despite I have not got single rupee, am I liable to pay tax on rent? My mother is no more in this world now.

Taxable in your hands only,

Gift received from relatives are exempt which is received in your bank account. Now you buy an apartment on the name of you and your wife, Here it is deemed that you have gifted 50% of the money to your wife. So Rent received from this apartment is taxable in each co-owner at proportionately and further due to clubing provision of section 64 entire Rent income is club in your hands.