Income tax filing for nri income

As far as transfer to NRI account is considered, there is no tax liability. 

However,  clubbing provisions will be attracted here as Mr. X is NRI who has kind of given a gift to his wife. Income from investing the so called gift is liable to be clubbed in Mr. X's income. Now since, he is NRI and he has no other income taxable in India, the interest may fall below taxable limit and be tax free.

 Hi,

Thanks for your details explanation. i have some clarification regarding ITfiling:

1. Whether  Mr. X need to file IT return  after cluebing  all interest income of himself as well as his wife ?

2. or Mr.X'  wife need to file sepratly?

3. Mr.X need to pay Gift tax? Which is best option ?

Thanks in advance for your help.

With regards,

V.K