TDS certificate on bank FD is wife's name. Can I show it in my ITR and claim it? As per the provisions of rule 37BA(2)(i) of the Income Tax Rules, 1962, your wife can submit a declaration to the bank stating that the interest income is taxable in your hand and not in her hand with your PAN details and the bank then will furnish your details to the income tax department so that you can claim and get the credit for the tax so deducted