Topic: transferring money to mothers account

I am an NRI and have done FD in my mothers name. Most probably would be returning back to india next year. Currently has she does not have any income..the interest on FD's are tax free. But i have a question...is there any limit on how much fund i can transfer to my mothers name. Will it be taxable as a gift?
What happens once i am back and she transfer the money to my account, will this be taxable?

Thanks for your reply in advance,
np

first you have to register payee for that goto
Fundtransfer>>registerpayee>>now if account of payee is not SBI than choose other bank account

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