Income tax query on national savings certificate

I am the only earning member in my family and my wife is a housewife. Now my thought is to open a NSC (National Savings Certificate) in my wife's name in a Post Office. The capital amount will be transferred to her Post Office savings account from my account and then she will apply for NSC.

Now my question is the capital amount that I will transfer to her account before opening the NSC, will that amount be considered as her income and will that be assessed for income tax?

Please give me proper guidance.

Thanks