When joint account holder is not having individual income

ratnarao (retired ) (4 Points)

25 May 2021  

X and Y are husband and wife.X retired and got super annuation benefits.He opened sb and TDR accounts with his name as first depositor and that of his wife as 2nd depositor. In another branch he opened accounts with his wife s name as 1st depositor and his name as 2nd depositor, as  somebody advised that  women  have some concessions in Income tax.. So he furnished pancard  of his wife to the bank for the deposits made. However he later came to know since his wife has no individual income  and he only the assesse  So he has taken the clubbed total interest  income  in both the branches and calculated and paid the tax.But his wife s name is also  figured in 26 AS as Assesse though she is not having any individual income.  Is this in order or whether her name is to be removed as assesse.If so what is the option.