Is there any tax on amount from farmland selling?

Hi,

My mother is selling her ancestral farm land of village, which would fetch her around 80 lac. At present she have only one saving account in SBI. I want to understand, if he gets money to her saving account, will it attract any tax deduction?

Secondly, afterwards also, she will keep that amount in her saving account, will there be any tax deduction on the interest she will earn?

She heard from other people in village that if farmer sell his land, there will not be any tax for 'sometime', but I am not able to find any such clause if I search online.

If it matters, this is in UP. Advice please. 

Thanks