Monthly transfer to mother

[Himanshu Agrawal]

If I do online transfer of some amount to my mother (a housewife, so no income from any source) then will the interest earned by my mother on the invested amount be taxable to me in any way? Will my mother need to file income tax because I am transfer some amount and she earns some interest on it?

A clear yes/no answer, along with detailed explanation will be much appreciated. If you could link me to some official word then it would be great.

Thanks in advance.

AI Summary

Taxation of Gifted Funds: interest on amounts gifted to a non earning parent is taxable in recipient's hands if exceeding exemption
Amounts transferred from a son to his mother are treated as gifts; the principal is not taxed again in the mother's hands if it already constituted the son's taxed income. Interest arising on deposits made by the mother is taxable to the mother when such interest causes her total income to exceed the basic exemption threshold. To avoid TDS, the mother may submit Form 15G or Form 15H as applicable. Filing a tax return is required only if her total taxable income exceeds the exemption limit.