Itr procedure for money received via death claim

Hi,

I have a query on Income tax to be paid/details to be mentioned when filing ITR in case person receives death claim money from spouse. In this case my father passed away and his money in bank account got transferred to my mother. Now question i have what details i need to furnish when i am filing ITR for my mother? My doubts are around should it be treated as Capital gain or do i need to indicate source of that money