Query for income on gift

2. Herself i.e mother's.

No clubbing, its mothers income

Thanks to all of you for reply

Do we need to have a gift deed when we gift some amount in our relation or a declarartion is sufficient to TAX authorities?

@ Mr. Kamal ::Either Declaration with Bank statements Or in case  of any cash Gift, Gift Deed with proofs related to capability of the Donor for the Cash holding.

Rs. 12000 considered as a income of mother.

Clubbing provision not apply In this case.