Tax implications of transferring listed shares

Dear Experts,

I have about Rs. 20 lacs (as per current market values) worth of assorted listed company shares in my demat account. I am thinking of transferring Rs. 10 lacs worth of the shares (by equal splitting of numbers held) to my wife as gift.

Is my understanding that the dividends accrued from the transferred shares will still be taxable in my hand as part of my Other Source Income?

Suppose my wife sells the shares partially or wholly. Will the Capital Gains accrued from these sales be charged to my income tax, as clubbed income?

Appreciate your kind expert advice.

Regards,

Ram (Sr. Citizen)