Gift tax query

The amount of gift received by you is exempted to gift tax because of gift received from relative.    For the format of gift deed better to consult any document writer he will suggest you because of it requires the sources of gift etc... he will guide you proper way of treatment.   No need to registration of gift deed but my suggestion is better to make registration because of it will support you in your future for any issues regarding this.

               Before that i more thing you should be required to keep in mind.   In case of any IT assessments in future any any requirement from the AO then your mother has to answer and show the evidence of sources of gift paid.    You are saying your mother is House wife i.e she doesn't have any income then how it will give gift.   So for this question you and your mother has to answer and show the evidence of sources of gift.        So first decide the way of sources of gift and the same has to be mentioned the Gift deed i will most most help full to you in future.

OM SAI SRI SAI JAI JAI SAI

Gift received from relative always exemption need not warry about tax & gift received as on marriage also exemption.