RENT paid to wife's House property - tax implications

1)   Will the rent paid  to his wife can be taken as her income and subjected to tax ?

= Yes

2)    Should TDS apply in this case ? 

= No as the monthly rent does not exceed Rs. 50K

3)    Or the rent paid to her will be treated as Gift and included as income of the husband.

= No. It will be shown as Income From House Property.

4)    For the rental paid, whether Husband can take appropriate tax benefits ?

= Yes. 

Just because he sold the property the gains can't be set off with rental payments for a house and I don't think you can claim any tax benefit, the rest I agree with Asha Kanta Sharma.  TDS on rents has to be deducted only when it exceeds Rs 2,40,000/- per year. 

If the Husband has to claim deduction under Section 80GG for the rent paid to his wife, he has to submit a Declaration in Form 10BA  (please see rule 11 B also). The wordings of the Declaration in 10BA is given below.   If 10BA is closely studied, I have doubts whether he can claim deduction u/s 80GG.   

Whether some experts can clarify about this? 

The wordings of 10BA is given below:

"It  is  further  certified  that  no  other  residential  accommodation  is  owned  by

(a) me/my  spouse/my  minor  child/our  family  (in  case  the  assessee  is  HUF),  at   where  I/we ordinarily  reside/perform  duties  of  office  or  employment  or  carry  on  business  or  profession,  or

(b) me/us  at  any  other  place,  being  accommodation  in  my  occupation,  the  value  of  which  is  to  be  determined

It  is  further  certified  that  no  other  residential  accommodation  is  owned  by

(a) me/my  spouse/my  minor  child/our  family  (in  case  the  assessee  is  HUF),  at   where  I/we ordinarily  reside/perform  duties  of  office  or  employment  or  carry  on  business  or  profession,  or

(b) me/us  at  any  other  place,  being  accommodation  in  my  occupation,  the  value  of  which  is  to  be  determined"