Joint saving account disclosure

All acounts, including joint accounts but excluding dormants accounts , are to be included.

If there is a ratio precsribed then distribute the income in that ratio, otherwise mostly it is treated as income of the 1st holder (in absence of other info).

What do you mean by income accrued in name of wife? [Not from a joint account?]

Is it like FD on her name but funds were yours?

That income is to be clubbed in your income.