Taxability of Amount received by Widow

sasank (Chartered Accountant) (89 Points)

23 August 2019  
Dear Members,

One of my Friend's mother received Rs 20 lakhs in her bank account contributed by various members or her friends(who are not relatives) on occassion of her husband death. What is the taxability of her? till now she has not filled any ITR in previous years

Is their any exemptions?

Thanks in Advance