FDR interest

Interest income from Fixed Deposits is taxable and has to be shown under the head Income from Other Sources. If the Assessee is an individual and had not shown the FD in his balance sheet then you can do two things. 

1. Increase the Capital and FD:
                  FD A/c Dr
                          To Capital A/c
        (Being FD was bought into the books of accounts in current year)

2. Show the interest income in the capital account only:
                 Bank A/c              Dr
                          To Capital A/c
             (Being FD interest received)

I recommend the second entry...