cos h-4 to f-1.Do i also need to show Income Tax Returns of every sponsor

I have 2 sponsors for my F-1. One is my father in india and another is my wife in usa. Do i also need to show Income Tax Returns of my father along with his bank statements or the USCIS only looks for the money available in his account? As he can not provide his ITR for last 2 years so what should i do? should i ask him to send all the money to my account in usa?

please suggest

It is ok to show funds in his account and not the IT returns. In case of wife, you can submit payslips and bank statements.