Gift deed by a mother to her daughter and tax implications for the both

Gift of money between mother and daughter do not involve tax implication for both.

Parents can gift any amount of money out of their taxable income to their children without any tax implication on the children.

f it is gift then it is not taxable because it is covered under the defination of relative u/s 57 of income tax act

There is no need for this gift to be executed in a non judicial stamp paper 

Sir thanks for the guidance. Now one more query as below:

(1) What if the daughter obtaining a Gift from her Mother is an earning woman and an income tax payer also ?

(2) What if the daughter obtaining a Gift from her Mother is not an earning woman?

Money received as a gift by a lineal descendant is not taxable whether she is already an income-tax payer or not.

Thank you Sir