Investment of sale proceeds of property in sons name

Hi

     My aunt ,a widow sold property in her name. After calculation of capital gains etc she has paid the appropriate taxes.

She now wants to invest the remaining amount in property in her sons name rather than her own name as she is old and in ill health.

Questions

1. Can the sale proceeds after paying taxes and filing the return of income be invested in her sons name

2. Is there a need for a written document e.g. gift deed or NOC from her so that the investment can be made in her sons name.

3. The son in turn can utilise the above funds and add some of his savings and buy a property (residential).

Thanks

Ninad

Thanks