Tax

she can file a return on his name as a representative assesse behalf half of him 

She can file income tax return as a representative of deceased and she can claim refund/ pay tax , gratuity etc...

please its very urgent

if she is also receiving pension how i can classify it, as family pension and take benefit of exemption of 1/3 of 15000 welower

or fully exempt under new pension system trust .what is new pension system trust.