meri mother aur mere naam se joint bank account(either or survivor) tha. november 2009 mein meri mother ki death ho jane ke baad account se unka naam delet karakar account ko mere naam se continoue rakha. febuary,2011 mein maine account se amount meri wife ke account mein transfer kara diya. ab is per tax kis taraha se dena hoga. please batalayein ki ukta amount meri capital mein mana javega. ya meri wife ko tax dena hoga.