wife can rent out the flat and receive the rent only if she is authorised to do so by the owner of the flat under a validly made power of attorney

NO,unless you not authorize her or give POA.

You are absolute owner of flat 

2) your wife cannot make rent agreement in her name nor give flat on rent 

3) you can execute POA in favour of wife 

4) she can on your behalf give flat on rent 

1. Since she is not the owner she should not make the rent agreement unless the tenant agrees. Generally no tenant agrees to take premises on rent from non owners.

2. However if you give her POA then she on our behalf can make rent agreement with the prospective tenant.  

you can show the rent amount as cash gift to your wife in your books of account

similarly your wife can show the same as cash gift from you

but applicable tax on rent received will be payable by you as per the tax slab in which you fall

No wife cannot make a rent agreement in her name and recieve rent. She can do this only in case you give her a power of attorney.

If there is power of attorney there is no legal problems to it. Further she will receive rent on your behalf so that would be considered your income as she has to give you same.

As per legal, you can make agreement on her name by issuing power of attorney. But regarding Taxation, that income will be accounted on your name.

This is my response to you:

1. Why don't you make a rent agreement on your name?

2. Even if you enter into a POA, then you will have to register the same;

3. If you make a rent agreement (11 months) and do not register the same then no problem;

4. If it is registered then you will have to show the same in your IT returns as rent received is source of income;

5. Consult a local lawyer and take steps.

she can execute the rent agreement and received too being POA but the same will be added in your income, you can't escape tax liability by executing the agreement in her name

She can only make rent agreement only if you give poa to her.  Other wise the agreement will be in your name only.  You can request the licensee to issue cheque in her name my making mention of the same in your agreement

She can receive rent as she is your wife. Yes you may make a power  of attorney in her name and she can then make a rent agreement wherein she can represent you.

No she will collect rent on your behalf and hence there would be no problems.

Regards 

1.  IF you have given a duly stamp duty paid registered POA to your wife, ONLY then she can execute a Rent /L&L Agreement and even receive rent, on your behalf.

2.  You as the Title-Owner of the Flat, would be liable for Income Tax, TDS, GST, etc.... that is associated with such L&L properties.  Wife as a POA holder is not liable in any manner regarding payment of any type of taxes.

She can receive the rent on your behalf, if you gave her power of attorney, which should be notarized.

There would not be any tax complications. It's completely legal.

Once the GPA is executed, she can enter into the rental agreement with the tenants despite you being the legal owner of the property.

Dear Client

As per law your wife cannot make rent agreement on her name of property owned by you.

But if you make a Power of attorney or Special power of attorney on her name she can make agreement on her name and collect rent of that also.

1. It can be in your wife's name. 

2, The GPA is not required for the rent agreement to be executed in her favour as landlord. Landlord need not necessarily be the owner of the land.

3. The rental income will be assessed as her income for income tax purposes.

You can authorize her to enter into a rental agreement and also collect the rents on your behalf by executing a power of attorney deed in her favor for this purpose. 

Since she will be doing this on your behalf any tax implications will be on you alone and not on her.