Transfer of flat

There will be no tax implication as per Sec 56(2)(vii) of income tax act, 1961,as it's given that any sum of money or any immovable property received from relative will be exempt from tax implications of income tax & wife is covered under that so there will be no tax implications in the hands of your wife & as well as on your hand.

No Tax implication as it covered under the definition of relative u/s56(2).

Agreed with the Reply of Amber