Clubbing of income

Hello All

One of my friend wants to transfer bulk amount of Rs.10,00,000/- to his dependent father for his living expenses. The amount of Rs.10,00,000/- is already taxable in my friend's hands.

I want to know the clubbing of income provisions regarding this. And my friend's father plans to deposit in a bank and utilises that interest amount for his living expenses. For whom the interest income is chargeable and also wants to know whether any tax applicable at the time of transfer to his father.

Please expalin the scenarios in case of dependent father & non-dependent father.

Thanks in Advance to everyone