Transfer of Property from Mother to Son

Gift deed is the best option as it is less expensive in stamp dyty.

Gift Deed execution and registration attracts full stamp duty as of Conveyance Deed in Delhi.

It would be better to consult a local prudent lawyer for analysing facts/ document, professional advise and necessary proceeding.

Yes, gift deed is the best option. In some States, gifts deeds involve only nominal stamp duty.

Execution and registration Will involve hardly any expenditure. But a Will has its own uncertainties as the Will takes effect after the testator's lifetime; A Will, registered or otherwise, it could be altered or cancelled during the testator's lifetime at his/her discretion.