Income tax

A assesse has no taxable income in India except Agriculture income. he sold his residential House at bangalore in March 2014 for Rs. 2 Crores. whic h was purchased in July 1999 for Rs. 10,25,000. he entered in to an agreement with property developers to purchase a plot for Rs. 3.23 Crores and paid advance of Rs. 1,30,20,8000 in April 2014. Now he wants to register that plot in the joint Name of Himself and his wife B what tax benifits . either A or both will get from joint register he already paid Rs. 2lakh (1% as property Tax ) B his wife has no income in Inida or elsewhere.