Your Question is not clear but if it is about relation between income & FDR value then please note that when analyzing the correlation between an individual’s income and their Fixed Deposit (FD) holdings, several factors need to be considered:

1. Taxation on FD Interest: Interest from FDs is taxable under the Income Tax Act. If the interest earned on FDs in a year exceeds Rs. 40,000 (Rs. 50,000 for senior citizens), it is subject to Tax Deducted at Source (TDS). The bank will deduct TDS at 10% of the interest amount if PAN is provided, otherwise at 20%. Even if TDS is not deducted, the interest income should be declared in the Income Tax Return (ITR) under ‘Income from Other Sources’ and will be taxed according to the individual’s tax slab rate.
2. Interest Accrual and Tax Liability: Interest on FDs is often compounded annually, but the tax liability on the interest income arises each year. This means that even if the interest is not received annually but is reinvested, it still needs to be declared in the ITR for that year. Not declaring this income annually can lead to higher tax liabilities in the year the FD matures, as the accumulated interest will be added to that year’s income, potentially pushing the individual into a higher tax slab.
3. Investment and Income Mismatch: In your case, there’s a mismatch between the reported total income (Rs. 13 lakh over five years) and the FD holdings (Rs. 16 lakh). This could arise from several scenarios:
   • The individual might have other sources of income (like interest from other investments, gifts, inheritance) that were not declared in the ITR.
   • The FD could have been created from savings accumulated over the years, which were not part of the income of the last five years.
   • There might be discrepancies or omissions in the income reported in the ITR.

It’s important to accurately report all sources of income, including interest from FDs, in the ITR. If the individual’s total income is below the taxable limit, they can submit Form 15G (for individuals below 60 years) or Form 15H (for senior citizens) to the bank to avoid TDS deductions on the interest income from FDs.
However, if there are significant discrepancies between the income declared and the wealth accumulated (like the FDs in this case), it might raise questions from the Income Tax Department. It’s advisable for the individual to ensure that all income, including interest from FDs and other sources, is accurately declared. For more tailored advice, consulting a tax professional or financial advisor would be prudent.