Clubbing of income

The bank interest in wifes case can be taxed in hands of husband if the principal money is provided by him. Two seperate salaries cannot be clubbed into one under any know provision. 

Agree with Taxtechie

In case where wife's FD interest is below taxable limit and it is clubbed with husband's' income what is the provision for TDS deducted in wife's bank intt to reflect in ITR1 or any other form, as the PAN no. is different 26AS does not reflect, how do we deal with it, kindly clarify

GR Babu