Gift to mother

My father has pension income of 4 lacs per annum.
If I transfer 5 lakh rupees to my mother's account and she earns interest of 20000 from that money in fd.

Then, that 20000 interest income shall be my mother's income or shall clubbed with my fathers income or shall be considered as my income for purpose of taxation.

My father and mother both file their income tax individually. My mother has 0 income every year.

Please suggest...
This is first query