INCOME OF MINOR CHILD

What if the parent invests in an FD for 5 years or more. In that case the entire income will be exempted right?

which in any other case will be exempted only to the extent of 1500

Consider a case:

Mother opens a Savings account for herself with her own PAN. Minor child has no PAN of its own.

Then, Mother opens a Savimgs account for her minor child by providing her own PAN. The bank writes the name of minor child for on child's account on all its communication records as :

"NAME OF CHILD U/G NAME OF MOTHER"

Mother's savings account generates interest. Mother's RD/FD generates interest income and TDS.

Minor child's Savings account and FD/RD also generates interest and is reported under mother's PAN.

Father's total income in the financial year is more than that of Mother.

Then,

Whose income should the minor child's interest income get added?

Father's income or Mother's income? And how to migrate the TDS entries of child's account from Mother's 26AS to Father's 26AS?

Bit complex, but I tried my best to explain my query.