Income tax treatment of nps in the name of spouse

If I invest in NPS in the name of my non tax payee spouse and at the time of maturity, 

Case1: I take 40% lumpsum and buy a pension plan with the remaining 60%,

a. What will be the tax liability on maturity proceeds?

b. Will the pension in the name of my spouse be added to my income (as the investment was made by me)?

Case2: 100% maturity proceeds are invested in a pension plan. Will the pension in the name of my spouse be added to my income