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How to show income from savings from household expenses kitty for housewife ?

My wife is housewife.  I am giving some amount to her on monthly basis for household expenses. She saves certain amount from that and deposits that amount in her bank account. As per my understanding, this amount will be considered as her income. Please correct me if I am wrong.

I want to file tax return for my wife though her total income is not taxable.  My query is where she should show money saved from amount given by me every month for household expenses. Whether that will be income from other resource or there is separate field for such income in ITR file?

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