Income tax on deceased relative money.

Due to death of my brother following financial (Only Banking) effects are on family account. 1. Approximately a sum of Rs. 1 Crore will come to credit of my father's account due to his role as nominee. Fathers age is 88. Will this Rs. 1 Crore be my Father's Income. 2. Approximately Rs. 25 Lacs will come to my Mothers account due to her role as nominee OR legal Heir. Mothers age is 78. Will this Rs. 25 Lacs+ be my Mothers income. 3. Approximately Rs. 10 Lacs will come to me as legal claimant (Since one of SBI NRE receipt Nomination is not registered, bank has suggested I should stand as surety and claim Rs. 10 Lacs) As per Bank, Nominee cannot be claimant, On SBI receipts father is nominee hence no issues for those claims. 4. SBI has given option, NRE FD's in name of my brother (In single name) can be continued in name of my father & additions of other account holders. In such case Fd's will keep on maturing over a period of time & re-invested. Can you please guide me with Tax implications to Father, as Father will be made first holder.