You are a non resident in India.You have transferred money to your wife in India.The income that she earns as interest on the same will be clubbed with your income.But as you are a non resident in India so you need not pay tax on salary earned abroad.If the interest income that your wife earns (which will be clubbed with your income) alongwith any other income ,if any,that you earn in India exceeds the initial exemption limit (Rs 1,10,000 for the year 2007-08,only then you will need to pay tax and file your return.
