Arrears of salary received by legal heir

My father passed away during employment in 2020 , now my mother received arrears of salary for the period of 2016 onwards . I need to know under whose PAN income should be taxed and how it will be tax ?
will I able to get the relief ?
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Quick Summary
If a legal heir receives salary arrears due to an employee's death, the tax treatment depends on whether the deceased had filed income tax returns. If returns were filed and taxes paid, the arrears are treated as the deceased's income, with the legal heir acting as the beneficiary. This guide clarifies the PAN under which the income should be taxed and explores potential tax reliefs.

This depends on the income shown under your father's income tax return.

In case your father filed income tax returns and has paid all the taxes, the money received by your mother is considered as beneficiary of the funds.

Obviously the legal heir on the behalf of the deceased. Then what is the gross total income.

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