Is the interest income in the savings account of joint holders reported only on AS26/AIS of the first account holder?

The deceased father nominated his elder son as the beneficiary of his fixed deposits in the bank. The elder son voluntarily wants to relinquish his fixed deposit claim in favor of his mother and would like the bank to issue a cheque/draft for the settlement proceeds in favor of the mother. There are 3 legal heirs - mother and two sons and there is NO dispute among the heirs. The bank insists that the settlement can be made only in favor of the nominee i.e., the elder son. How can the elder son enforce the settlement in favor of his mother? What are the legal options? Can he submit a relinquishment deed or something similar to the bank?

whether dividend distributed from profit of company after profit after tax.

What would be the accounting treatment of preliminary expenses and inoperative expenses and also for income tax purpose also.

Advances paid against making building but some services not received due to cancel of contract , what would be the treatment for not reeving amount given as an advance from party, whether it should added to building cost or write off it or may be other way.

what is nature of interest of cash credit and overdraft,
is revenue expenses or capital expenses.

whether interest on car loan treated as revenue expenses or capital expenses.

whether these entries are correct
For Making FDS
(1) FDs A/c Dr
To Bank Account
(2) on Accrued interest on FDs
FDs A/C Dr
TDS Receivable A/C Dr.
To Interest income on FDs
Accrued interest added in principal amount
and reeving on principal amount and interest
Bank A/C Dr
To FDs A/C.

whether interest on PPF accrued to be added year wise in principal amount until PPF is not received. and whether interest on PPF is taxable year-wise.

whether dividend payable on right issue and bonus share also