Tax exemptions on death benefits received

Kamle (Engineer) (23 Points)

19 August 2018  

Hi

Sadly, my father passed away in last year. He used to work for a bank. After his demise, my mother received the following categories of income as my father's legal hier:
* Life Insurance sum assured
* Provident Fund
* Gratuity
* Ex Gratia
* Leave Encashment
* Uncommuted Pension
* Medical Reimbursment of hospital bills for treatment of my father just before he passed away.
* Some compensation from the bank staff association

I have following questions:

  1. Which of the above incomes are taxable? I understand that its only the pension. Is that right?
  2. Bank deducted TDS for leave encashment component against my father's PAN. If I have to claim a refund, how should I do that?

Thanks in advance for help