NRE A/c for tax declaration

Dear Gurus,

I need your advise for the following situation. I am a NRI for 7+ years now. I have a NRE a/c jointly with my wife. I also have a NRO a/c (seperate for my wife). Following are some questions:

1) My income in India for all these years was below the taxable limit and hence I did NOT file the IT returns. From this year, I will have my income in India beyond the tax limit and hence need to file the returns. While filing returns I will show my NRO a/c. Am I obliged to submit my bank statement for NRE a/c as well?

2) In my NRE a/c I am 1st holder and my wife is second holder. If my wife (via internet banking) transfers fund from this NRE a/c to her (sole owner) NRO a/c, is this considered to be a loan from myself=>my wife or is it just a normal transaction? Then after 2 years if my wife transfers money back from her NRO a/c to my NRE a/c, is that ok?

Thanks