exemption regarding motar accident claim

if a lady and his minor son received motar accident claim compensation from insurance co by court case because her husband was died in that motar accident and huge amount of TDs is deducted from the compensation of lady and her minors son part by insurance co. minor son didn't have any pan card.
can the lady claim for refund of TDs on part of her and her son? which section have to studied for this? how can be return file for this.
lady also have salary income and interest income on fixed deposit made with bank.