Dear Sir,
In the given case please find below answers :
a) Yes she can trasnfer money to your saving account.
b) There will be no tax liability on the said income and you need to show the same as gift from your wife.
c) No since the income earned by her in dubai shall be tax free there will be no tax implication. Only her account and income earned in dubai need to disclose in return filed in India.
Will be happy to serve any of your other requirement.
Thanks & Regards
CA Vishrut Shah
(+91-9824798534)