Physical gold, gold ETFs and mutual funds: How are various gold investments taxed?

Income Tax Act 1961 Income from Capital Gains
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Hi,

My mother is a housewife and lives with my father who is retired. She wants to sell her gold Jewellery/coins to be able to fund their lifestyle and daily expenses, so here are my questions:

  1. What are the tax implications? I assume sales proceeds will be taxed as LTCG at 12.5% as per latest notification?
  2. She does not have a PAN card, so i assume she will need one before she proceeds with the sale?
  3. She has no documents to prove the holding period, because she mostly bought them from local Jewellers starting from 1990s to early 2000s, in such a case, will she be charged 12.5% LTCG by default as there is no way of finding out when the gold was purchased unless there is some way that it can be idetified by looking at the jewellery physically? How do we find out the exact amount of capital gains in this situation?