Int on fd taxable on accrual basis or cash basis

my friend is working as a bank. in dec he invest rs 100000 in normal fd for 6 months which will mature in may 2016. now i want to know as per sec 145 of income tax his int on fd from dec to march will be taxable in f.y 2015.16 or nothing will taxable in this year. can he show that he follow cash system to save his tax because his next year income including this int will be below 250000 Thanks in advance