IT return on the interest earned in joint account

GNSah (Engineer) (22 Points)

30 March 2021  

Dear Sir/Madam,
I have a joint saving account with my wife and she is not earning. I am the primary account holder and generally I deposit money in this account. Can the interest earned in this account be shared by both my wife (50%) and me (50%) ? If yes, then does she need to fill IT return by showing 50% of the total amount deposited by me as a gift in this account?

Kindly suggest how to share the interest earned in this joint account by me and my wife.

Regards