Implications of daughter to mother inward foreign remittance

1. No. (as per Indian laws or rules)

2. No, but advised to pay by cheque or banking channel (especially larger amount)

3. As you are in relations, no tax liability on either of you.

4. Advisable. (helps at the time of any query)

Thanks a lot. It really helps.

Is there any declaration required by the bank / government before transferring money?

No declaration needed to Indian government. However, from a US tax law perspective, a reporting to IRS is reqd. if a gift exceeds USD 14,000 per year. I am not an expert on USA taxes so a CPA will help. You can bring this to the notice of your client. 

Is there any limit on withdrawals or rules for receiver bank account

No limit. 

Is there any Tax implication on the person receiving the money?

No tax implication on daughter as well as mother. 

Is there need of Gift Deed in this case?

Not mandatory but definitely advised. In case mther's case is selected for scrutiny assessment, she will have gift deed to prove the flow of funds. Gift deed can be executed on plain paper. Since amount is large, I will even advise to register it if possible to avoid any future claim from daughter's side on that money though registration is not mandatory. Daughter should retain evidence of source of funds and tax payments. In a rare case, if source of funds is not properly explained, gift can be treated as unexplained credit u/s 68 & taxed u/s 115BBE.