Income tax on gifted money

Hi All,

My father is an retired person (68 yrs of age) and currently annual income is only from pension (2.7L pa). Now if I send money to my father (in his bank a/c through an online transfer) will it be considered as an income for him? If yes then in which category he has to show it in tax filing? 

Secondly, if he puts that money as fixed deposit in Bank and gets some interest up on maturity, then does he have to show it as his income while filing tax return? Will it be considered my income as I have sent the money to him?

Thirdly, up on maturity if he sends back me the money (principal + interest amount) then in which category I have to show it in my tax filing?

I am eagerly waiting for the reply and Thanks in advance!

Regards,

Debashis