However, the surname of your wife would surely change after marriage so also her residential address would surely change. After marriage all that is needed for the separate income tax return for your wife is to file the income tax return with her new surname and new address. If your wife desires, she can continue to file the income tax return mentioning her old address (before marriage). Due to marriage if the town changes, then she can file the income tax return in the new town according to the new jurisdiction which would be on the basis of residential address. Thus, as a result of marriage one should plan a separate income-tax file of the wife.
However, care should be taken to ensure that no direct gift or transfer from husband is made to the wife.