FUNDS TRANSFER FOR TAX PURPOSE

Me and mother file ITR each year and She pays more tax than me . She wants to transfer Rs 50 lacs (via cheque) from her Indian bank account to my SBI account . (The purpose is reducing  income tax on her) .

Q1--  ...Will their be any tax related issue if she transfers this much money to my account ??

Q2-- will it be better if she pays me all the amount in one go or in small amounts periodically???