Transfer of money from mother to son-Tax implications

Since the taxes have already been paid, then she can legally gift the property with proper documentation.  Whether the income from such gifted money can escape the rigours of Section 64 is doubtful.

In case, both the sons are major, mother can gift the amount to sons in this situation.

The money becomes property of respective son. Which the may utilise according to their own wishes.

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If mother purchases house and gifts to  major sons clubbing provisions are not attracted.

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Further........

If mother purchases a house in her name and lets it out. If she transfer the income to sons ,  income  will be clubbed in the hands of mother. 

1) ang gift made by a mother to her sons is exempted provided the sons should not be minors otherwise clubbing provision will atrract, that means that will be taxable in the hands of sons and ultimately in the hand of the mother