1. First of all interest is taxable in hands of joint holder whose pan is given in bank account.

2. If PAN is given for both the joint holder than in the hands of first joint holder.

Note: deduction of Rs. 10,000/- u/s 80 TTA is available for this intt. on SB

What happens if 2nd Jt Holder makes cheque deposit in this account ?

does he not have to share the tax burden ?

if entire funds pertains to second holder e than taxable in the hands of second holder only.

You mean otherwise in propotion to deposits made by each holder.

Thanks. This was my last clarification.

No problem all questions are welcomed

so if you can satisfy AO that who is contributer of funds than you can make interst income taxable in respective hands of assessee.  

else you may contact me at 9999025145