Hope you are doing well !!
Gifts from family members are not taxable, neither are the loans (without any interest).
So, there will be no tax liability on you for receiving money from mother as the same will be treated as gift money.
It is advisable that receive the entire amount through banking channel and prepare a gift deed for the same.
-You need to show the gift money under exempt income head while filing your ITR. She doesn't need to show gift given money anywhere in her ITR.