Considerations for Resignation During Maternity Leave
Here, the first question is, how long has your wife been working with that organization? This is a very important question, as all the benefits to which she may be entitled are based on service length. Secondly, how was she informed about submitting her resignation?
The above comments from respected members should have clarified the situation for you, but I would like to add a few more points.
As Dinesh Ji rightly pointed out, she does not need to respond to the organization's communication regarding her resignation, as she will lose all her benefits from the date of resignation, including maternity benefits. Therefore, it is better to remain silent and let the company proceed as necessary.
Since the company is closing down, there is no need for her to submit a resignation. However, if they are settling the Full & Final Account of an employee, they will have to clear all legal dues as per the law and as stated in the employee's Appointment Letter.
In my opinion, she does not need to initiate her resignation herself.