The interest of the FD will be assessed in husband's file.
Clubbing of income will be there. There is no specific need of maintaining books of accounts for such transactions.
In case of any further queries, kindly mail me at casoravgupta @ gmail.com
Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)
Aggarwal Sarawagi and Co
New Delhi
CA
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