Cash business amount received and deposit in joint bank Account

What is the source of your income ?

Business income

Which of following interpretation is correct of your query:
1) You earned from somewhere 30 lac each and introduced it as capital in your business.
2) You earned from your business 30 lac and deposited it in your saving account.

In first option if your income was previously taxed in some previous year then there would be no tax liability at present but if you earned it now then it would be taxable as now under respective head.
In second option you will have to pay tax Under head PGBP.

Agreed with Mr. Bansal

Sir, actually my query is not about taxability under which head , I wanted to know that why rs 30 lakhs showing in 26AS of both joint holders although the actual amount deposited by us was rs 30 lakh not 60 lakhs. what should be the treatment??

Different types of joint accounts offered by banks based on the mode of operation and accessibility
as per that the bank report your data with it department as it crosses the said exemption limit
so talk to your bank authority after checking the mode of operation and ask them to delete one

and file your itr