Question on tax filing

Financial Year: 2017-18 Name: Mrs Krishna , Age 60 Years Other sources of income: Nil Occupation: Home maker From sale of immovable property Rs 49,80,000 was received in her bank account. 2 flats has been purchased for her 2 sons. The sons are salaried employees aged 31 and 35 year’s. Ownership pattern of the flats is divided between the applicant and co applicant. In the 2 flats, sons are the applicant in the respective flats and mother (Mrs. Krishna) is the Co-applicant in both the flats. A LIC home loan was taken by her sons Mrs. Krishna being a co-applicant, 2 cheques were issued in her name From LIC home loan: 3,75,000 From LIC home loan: 2, 50, 000 (A) So a total of Rs 56,05,000 was deposited ( From sale of immovable property Rs 49,80,000+ LIC loan amounts). The LIC home loan has been received under the category “Renovation of the property” The following amount has been paid to the builder for the purchase of 2 flats from her account. 1. Cheque of Rs 17,50,000 2. Cheque of Rs 17,50,000 3. Registration amount of flat 1 : Rs 1,75,124 4. Registration amount of flat 2 : Rs 1,75,124 (B) Total: 38,50,248 Balance: (A)- (B)=56,05,000-38,50,248= 17,54,752 An additional amount ( as shown as balance above) of Rs 17,54,000 was paid to the builder in CASH for provide renovation of the above 2 flats. Income Tax Query: 1. Given that there is no income for Mrs Krishna what specific precaution’s needs to be taken for the filing of return’s this year? 2. Whether bills, vouches are required from the builder for the cash payment of Rs 17, 54,000 paid to the builder for doing additional features/ renovation in the 2 flats?