Swap of first and second holder for flat

i am the first holder for a flat held jointly with my wife. 

The rent income accrues to me and i have to pay tax on it.

My wife is a home maker. Can i show the rent income in her name?

if not, can i swap the names and become second holder and make her first holder - what will be the process and charges for this?

Once this is done, can the rent income accrue to her?