NRO Conversion vs Closing Account and Gifting to Mother (NRI Since 2016)

Dear Expert,

I am an NRI since 2016 and have a resident savings account in India. I have not converted it to an NRO account until now. The funds in this account were saved from my foreign income.

Now I want to regularize the situation. I see two options:

1. Convert my resident savings account to an NRO account (with proper NRI declaration), OR

2. Close the account and gift the funds (about ₹21 lakhs) to my mother by cheque (she is not a taxpayer).

Which is safer and more compliant with FEMA and Income Tax rules?

I want to avoid future issues. Please advise.

Thank you.