Leave encasement

sir mere ek client ne leave encasement receive kiya tha( 12 lakh on behalf of his husband ) apne husband k taraf se jinki Death hogayi thi service k time pe humne legal hair banker inhone NE file kiya tha aur pura leave encasement amount ko examption me pocha tha ab notice ayi hai adjustment ki 143/1 (a) kya a pura 12 lakh exempted hai ya nahi hai please batayiye aur kaise reply kare boliye sir please