Tax implications on withdrawal of 2 lakhs

A man transfers 4 lakhs to his spouse account (she has no income)..she withdraws 2lakh from that in bank ..bank sends a msg that ur threshold
limit has exhausted.. In future you need to withdraw huge cash means you should submit latest KYC and income tax details


but my actual question is she has no income what kind of documents she has to submit???

and that 4 lakh is a personal loan amount of my client he is transferring to his wife ...will it attract any tax or penalty for such transaction