Taxation for amount received in inheritance

Shivani Thacker (.Student) (107 Points)

08 July 2019  
Mr. X received Rs. 20 lakh in inheritance from his mother.Out of this receipt, he invested rs. 10 lakh in fdr in name of his wife.

The interest received on fdr of Mr. X's wife is clubbed with income of Mr. X?

are clubbing provisions applicable here?

Thanks