Rental income related query

A query arises regarding a government employee who claims house property deductions on their ITR. They intend to rent out this property and have the rental income received by their wife, who would then declare it on her ITR. The client is also providing a Power of Attorney to his wife for the property. The discussion points out that the husband is the deemed owner, questioning the utility of the Power of Attorney. It's also noted that income might be clubbed with the husband if the property is transferred to the wife without adequate consideration.