Tax implication & tds

A person is a registered owner of two flats,same are on rent @ Rs 12000 per flat pm,payment mode for getting rent is 'cash',but concerned owner normally deposited such rent amount in his spouse savings bank a/c,provided spouse is an unemployed.Bank int of savings bank a/c(contained only rent amount) of spouse exceeded Rs 10000,also total rental income exceeded Rs 250000,what is the tax implication on rent in respect of owner & spouse?Also details towards TDS on bank int.