Tax filing gaps

Person's wife had income in FY 2010-2011 and filed return for AY 2011-2012 respectively. In FY 2012 and 2013 no income so did not file return. In these year, Husband transfered some money to her account to stock market investment and made losses. This losses will be clubbed into Husband's income?

Now, in case she gets Job in FY 2014 and have income then can she start filing and keep account separate? In same year, her account has her income and also money transferred from Husband's account then how to separate out in return?

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