Interest on FDR income skipped in 2019-20

deepak kumar (14 Points)

21 September 2021  
If in case of Hospital , Interest on FDR income skipped in 2019-20, what is the treatment of interest on FDR for f.y.2019-2020 in f.y.2020-2021 in income tax.
kindly guide me. which section I require to refer.