Joint bank account

Interest income in first joint account holder. And bank details in all joint holders ITR.

I have a joint account with my father. My father name appears first in the bank account(he is the first holder) but he does not make any transaction in this account as he owns another saving account which is exclusively in his name.My salary gets deposited in the joint account and all the transactions in the joint account have been done by me and the balance amount consists of salary earned by me during F.Y. 2018-19.My question is: 1.) In whose Income Tax Return would interest earned on joint account be taken as an income? 2.) Closing balance amount as on 31.03.2019 in the joint account would be taken in whose balance sheet for the F.Y. 2018-19?

Both in your ITR & BS.

Thank You Rahul Ji.