Tds on nri deposits to be included in 26q or.....

under sec 195 --27q

Dear Friends

I have a query regarding NRI clubbing.

Husband and wife both are NRI. Husband transfer some fund to his wife (Thru NRE, NRO a\c) and then wife make a Fixed deposit in Bank. Bank give interest and TDS was done on wife PAN No.

So, Interest Income of wife clubbed with husband income or not ?? (keep in mind, both are NRI)

if yes then how we can take credit of TDS in hands of Husband.

Durgesh Laddha