liabilty to file ITR in case of death by legal representativ

naman modi (Article) (111 Points)

22 March 2011  

a govt employee who died in december 2010 having a salary of Rs 40,000. after his death his wife obtain

1 Arreas of  Salay since 2006

2 Leave Encashment of died person

3 annual pension

my queries is 

1 Is Died person return will be filed

2 whether his wife take benefit of relief u/s 89(1)

3 whether the leave encashment is exempt in the hands of wife also u/s 10(10AA)