Income tax on housewife

I have unrealised long term capital gain of 5 crores in equities.if i book profit and pay ltcg tax on 5 crores after which i transfer 50%of the realisation to my wife who is a house wife and invest in fixed deposit with her as the primary holder.is the intrest income on that FD taxable under husband ITR or it will be filed in wifes ITR,

also if husband is liable to pay tax on FD intrest earned is the option that before selling my shares i gift 50% of shares  to my wife and then sell from her dmat and trading account, and then invest in FD i her name?is it possible to show FD intrest earned in her ITR