Question

inner soft layer of seed coat

Answer 1

The seed coat develops from the maternal tissue, the integuments, originally surrounding the ovule. ... Bitegmic seeds form a testa from the outer integument and a tegmen from the inner integument while unitegmicseeds have only one integument. Usually parts of the testa or tegmen form a hard protective mechanicallayer.

Answer 2

The inner seed coat is named as tegmen which is a soft layer present beneath the layer of outer hard covering testa. Inside the tegmen consists of a cotyledon (depending upon being a monocotyledenous plant or a dicotyledenous plant).