My father passed away in 2008. Since then my mother who has always been a housewive hasnt had her returns filed. She used to file her ITR prior to my father death. She has no income. But there are a couple of cash transactions (low value less than 50k deposits each time a couple of times a year, not aggregating to more than 1.5 to 2 lacs a year and similar withdrawls at a time) What should she do in this scenario?