Clubbing of income

hiee Friends,

If Mr.A got a pension fund of 30lakhs and Mr.A deposited 10 lakhs in name of Mr.A and 20 Lakhs in name of spouse in f.d. The interest recieved by Mrs.A was after deducting TDS with refernce to her Pan card..

how can u deal with above situation.pl help

whether clubbing of income is applicable?

if applicable then how can TDS decudted In the name of Mrs A can be claimed?

Can we make a gift deed for transfer of 20lakhs in name of Mrs.A and show it as Mrs.A income instead of clubbing

Thanks in Regards,

Akhila.k