How can I get a TDS refund for interest earned by my wife on an FD I funded?

Interest income of FD in non earning housewife's name is taxable in the hand of husband under clubbing of income. But as of now bank FD can not be opened without PAN number, so TDS deducted is only reflected in her pan account. So how clubbing of income will get reduced by the tds deducted in husband's it liability?

If money is transferred to his mother (non earning Sr Ctz housewife) from Son's account, would the interest income on FD or SCSS investment made by his mother in her name be clubbed with husband's (retired Sr Ctz) income ?

Dear sir, I have recently given a loan of $95,000 USD to my NRI daughter living in the USA, when she requested me for this help to buy a house. I expect to get this back from her in a year or two. While transferring this amount to her, the Forex transfer agency had advised me to show it as "Gift" to blood relation and has charged TCS @20% on INR value above Rs.10 L - as per RBI's regulations. While doing so, they stated that I shall be eligible to adjust it against any future tax liabilities of the current f.y. and the excess amount left unadjusted thereafter, if any, shall be claimed as 'Refund' during my ITR of the next Assessment Year. Now my question is - (1) What kind of documentations I need to maintain for this TCS refund? (2) After a year or two, when my daughter transfer this money back to my bank account, how do I correlate receiving this huge amount coming back into my account, and show that it is not my income from any foreign sources and instead a return of fund I had transferred as a loan to my blood relation, which is now being repaid back, without any financial gains (e.g. interest earned or so), albeit there might still be some profit or loss, depending upon the forex exchange rate prevailing at the time of this refund. Please advise.