Queries reg. filling it returns for mother

Hello,

I am filling a NIL return for my mother (a housewife) for the FY 2014-15. I have following question regarding it and will appreciate any help.

My Father and I had purchased a flat jointly for investment purpose which has been let out on rent. The rent was utliized by my father till he expired. After his death last year, my mother has been using the rent amount for her monthly expenses. Rent per month is about 8,000 /-. The flat is not transfered to her name yet.

Now as I am filling NIL returns for her, Can I include this 8,000 per month amount (96,000 for entire FY) into her income? She doesn't have any other source of income. Or Do I need to consider this rent money as part of my yearly income because I am the remaining owner of the flat?

Thanks,

Swapnil