Is fund transferred from spouse need to be shown as Income while filing return?

Background:
I am a house wife. My husband is salried person. He transfers funds he receives as salary to my saving account. Then I use that fund for equity investment. In return I get dividend or TBILL maturity amounts or capital gains.
While filing the Income Tax returns I don't consider funds transfered from my husband as an income.

Queries:
1. Is fund received from husband taxable to me given that he already pays tax?
2. Do I have to show such income while filing the return?
3. If your answer to Query 2 is yes, then under which heading that income comes?