Tax on amount of consideration for surrender of tenancy?

A lady 80 years has inherited rented residential propety from late husband.

she is transferring the tenancy rights to the landlords for a consideration.

queries:

1. will the party deduct any TDS and pay the consideration after deduction of TDS? if so, can this be avoided under any provision?

2. Will any capital gains or normal income tax be payable on the amount of consideration? If so, how would the capital gains and  tax  be calculated?

Presently, no tax return is filed because the person hardly has any income.

thanks for advice.