Clubbing of Income

Hi All,

There is two or three query in my mind which are inter-related.

1) Can i gift of Rs 5 Lacs to my mother. In this regard, i would tranfer  my money to my mother's bank account. Then i would invest such money into FD & its interest income shows in my mother return. So Is this tax planning OK ??

2) I would direct invest Rs 5 Lacs in FD on my mother's name & then interest on FD shows in my mother return.

Can you please suggest that which option, i would prefer.??

Thanks