Fd int taxable in hands of?

f a father gift his 19 years old son rs 1000000 from his account and later his son invest this money in his name with bank. than int received i.e aprrox 1 lakh should be clubbed in of his father or not? or this int should be assessed in name of his own(son) so that he can take profit of exemption limit and file itr in his name. thanks u