Whether bank balance and sales proceedings from sale of property claimed from deceased unmarried sister is treated as income

My sister unmarried is deceased from illness has left some postoffice deposits and ppf account with nominee as another younger sister.
Is the money claimed is treated as income.
Some bank balance is with nominee as my mother who is also deceased before the death of my sister.
Also the property purchased by my deceased sister is also not having will.
So it is decided to get the bank balance and property sales amount to be distributed amongst father,elder brother ,younger brother and sister.
In that case whether monies claimed will it be treated as income or inheritance amount