Fixed deposit interest

the income will be clubbed in the hands of earning parent irrespective of the fact whose name is jointly attached with child.

Hello Singh Ji

Child is major...Why clubbing provision will be apply here ??
Plz explain

because he is a non earning member of the family. and when any fd is on his name, it means that any earning parent has done it on his name. in that case any intt income on that fd will be clubbed in the hands of earning member otherwise it will amount to diversion of income.

can it be called as gift to son for meeting his education fees and hence not taxable as parents income

yes, treat it as gift and then its fine.

as per my view if we see the case deeply the second question arise that if father gift the money to son then why FD is in the name of both.(Joint Acnt)

AO can arguee that this is pure transfer of income. 

@ vinay ji.. you pointed out correctly, but there is no prov. in the act to club income after it has been gifted to major son. so according to me, even if AO argues on this point, then it can be said that since in the absence of any prov. for clubbing, the transaction is valid and it lies with discretion of major child as to how to dispense with it. and also the first holder in fd is child's name thus AO would have no chance to agrue much.