Managing the indian funds of an nri by gpa holder

Hello Everybody,

Please help me on following -

My sister married and lives at other country. After few years our father expired and there after my sister given a GPA to me to manage all her affairs in India including Indian funds accrued to her in family settelment (inheritence) in India. There is no external currency investment or transfer to India as she is a housewife and not earning any income in that country.

Definition of "Resident" not fulfilled as she does not live in India at least 182 days in a year. She keeps visiting India during holidays. So far she has not takne her fund in India to out of India.Section 115JEE is also applicable as total income does not exceed even 5 lakhs.

1) When Sec 115JEE is applicable in her case, then whole of that chapter is not applciable to her, whehter it is necessary to indicate that section 115 I is opted by her ?

2) Where to indicate in ITR-2 that Section 115 I is opted by her ?

3) Clearly Sec 115D 2(b) is applicable in her case, then is it required to show her residential status as NRI?

4) When Chapter VIA deductions are applicable as per 115D 2(b), can I buy NSC for tax saving purpose.

Thanks in advance.