Mother sell agriculture land & want to purhcase home for son

Mother wants to sell her agriculture land situated in village and want to purhcase a house for her son in city. My question is 1) Is my mother liable to pay capital gain and if not than under what section of income tax; 2) can my mother purchase home for me in city (Within the boundaries of Nagar Nigam) if yes than under which section; 3) Both us are filling ITR and in which column shall we show the process i.e. my mother sold the agriculture land and purchase of house in my name. Please help me and send detail explanations please at colrsp @ yahoo.in