Amount Received by mother from son living in abroad is the amount taxable in India?

I think NO.

Gift received from relative is always not chargeable to Tax.

Hi Davender,

Good news for you!

The amount so received by the mother would in no case be taxable in her hands, as it is received from her son!

Probably, her son would have paid the required taxes on this transferred income abroad or in India as the case may be (depending upon his residential status).

This would thus be free from any tax liability in India in the hands of mother.