Reporting rental income

Dear expert, 

I own the flat, but my wife receives rental income as cash which she uses for her expenses. Can she report this rental income in her returns ? The tenant qotes her pan card in his office to receive HRA benefits. 

Important to mention that though I do not receive the rent, the flat belongs to me, and I do the lease agreement from time to time depending on my availability in town.

Kindly advice can she report this rental income in her returns ? 

Replies (1)
such income shall be taxable in your hands and not in your wife"s hand..
since you are the registered owner of the property

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