Is income belongs to deceased taxable in the hands of legal heir or deceased

An assessee died in the month of oct. He was salaried employee. He had FDRs. But the interest on FD shown in 26as upto march in deceaesed PAN. Can the interest income (TDS also deducted) for whole year is taxable in the hands of deceased (return filed through legal heir) or in the hands of legal heir (from oct. to march)?