Rent received by a housewife

House rent should be taxable in the hands of owner of the property..

She can receive the rent but it is taxable in the hands of husband

It is owner's income and tenant has to pay to Owner as per agreement. If TDS is there then TDS will be in name of owner and corresponding rent payment too.

Another issue which will arise is suppose Tenant under a request pays rent to your wife account then in the hands of your wife such rent will be deemed as gift to her by you and on such rent receipts by her , any income on such accumulated rent in the hands of your wife will be clubbed in your ITR meaning that will by taxed in your hands lifetime.

Mere receipt doesn't change the taxability.You can file your return with other person income

It is husband's income and simply deposited in wife's account. it never becomes wife's income

Husband has to include rent receipts under IFHP in his ITR.

Since the husband is legal owner it must be taxable in his hands.

if wife has taxable income, you may give note to it in other sources..