Income tax

Dear Sir,

if a man die and his gratuity amount or fund amount given to his wife sir pls tell me it is taxable income or not and she transfer amount in her 3 childrens two two lacs each  in FD and taken loan from each a/c and bank deducted the TDS in those FD sir pls tell me the processor to file the return .

Thanks

Dheeraj Pujari