Tax on future rental income

Your Query: We have a piece of land in Chennai registered in my name ONLY. Funds used to purchase was both mine and her (we both work).

Currently, plot is vacant but would like to build something in future. My goal is to show the rental income (when we built something in future) as her income

Is this possible, if so what kind of deed do i need? DO i execute this deed before or after construction?

 REPLY: As per your query, the land had been purchased with her funds also, although in the registered purchase deed, only you are shown the buyer.  

On these facts,in the ordinary course, if she applies for the permission for the intended construction, she constructs with her funds only and she lets out and receives the rent, a portion  (as attributable to your investment in the purchase of the  land) of the rental income will be assessed in your hands, and the balance in her hands.

If you want the entire rental income to be assessed in her hands, 

i) execute a sale deed ( for adequate consideration) for the land, to her;

ii) thereafter as the full owner of the land she may construct with her own funds & let out the building.