help how to transfer amount to dad account

Please resolve my pending query of earlier question to proceed so I had repeated that question for previous conversation.

Q. But if I am giving amount with notarized gift deed to dad now ,not registered gift deed,as dad investing that amount in NSC and while filing return of dad I am showing income to my dad for that year in other source income of 4.5lks which I gave for this year and paying tax for whatever taxable income ,than interest earned on which amount I had sent he made investment in NSC will be taxable to dad only or me?????
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