Dear Tushar,
let me quote from the very article you have referred here:
1 - "The share in tax exemption that each of the co borrower gets is in proportion to the share in the home loan availed by the co borrower"
Thus, generally, the sharing of the benefits is done in the ratio of ownership rights
2. "In cases where one of the co owner is not earning then the earning partner has to enter into a legal agreement with the former to state that the entire burden of the home loan is being borne by the earning member. This will make the earning member to take full advantage of all tax exemptions available on the home loan. This agreement can be signed on Rs. 100 stamp paper.
Each of the borrower has to obtain the statement of payment made to the financier individually and submit the same separately in order to avail the tax exemptions."
Based on the above, an agreement may be signed to transfer repayment liability as well the benefits available under 80C and 24, in case one of the co-owner is not earning.
In this case, the NRI has made the repayment and his wife intends to claim the benefits under 80C and 24. It can thus be easily deduced that both, the husband and wife are earning. Thus the option as suggested by you, won't work out here.