sale of land

the capital gains will be attracted in the hands of mother or in the hands of son, if clubbing provisions attracts

let's wait for experts opinion

ok sir , I wait reply of other experts

Clubbing provisions are not applicable in case of parents. Capital gain will be attracted in the hands of mother.

If property is Legally in name of Mother then there is no question of Clubbing even if the consideration was initially paid by Son which makes him beneficial owner. Beneficial owner has not been mentioned anywhere in clubbing provision.

Second thing, @ Singh Kamboj as you said Son has entered into the agreement and taken the earnest money, I think the agreement must have been entered in the name of Mother and son would have just facilitating the transaction for his mother. Because if the property is Legally in the name of Mother then son can not entered
into any agreement (unless POA is signed for this which I think should not be the case as it is normal home level txn).

Further, (Assuming the above said thing) the exemption available is under Section 54B/54F/54GB if you invest it in certain things.

Thanks.

good clarification and information