My wife completed her bachelors in india, now she is doing her masters in usa , does she eligible for aotc?

[Opus 17]

No.  Even if she is a citizen or has a green card, the AOTC is only available for the first 4 years of post-secondary education or the equivalent.  The fact that she has what is considered a 4 year degree in the US disqualifies her, even if she never claimed the AOTC before and even if the degree took less than 4 years to obtain.  She may be eligible for the Lifetime Learning Credit instead.