I have few FDs in my wife's(housewife) name and less than 50000 is the annual interest accrued against the FD per year. the FDs are funded by me and her parents. through net banking I do operate her a/c and deposit and withdraw money from her a/c to mine sometimes in need. Do I have to include the interest as spouse income in my return. since the income is below tax limit ITR has never been filed so far. Kindly advise.
thanks
GR Babu