Itr help !!!

Dear Members, I am going to file ITR of my mother and my uncle.....for the financial year 2013-14 . Pls guide me on following points: 1) During the year my uncle purchased a property Rs. 4 lakhs and payment was made by my mother from her A/c. How it should b dealt in ITR? 2) Since both of them are below exemption limit and tax payable is nil. Is thr Any penalty or intrest is attracted? I will file ITR before 31.03.2015. Thanks in advance.