As per Section 56(2)(x) , Any sum of money or kind received as gift from relatives or on occasion of marriage will not be taxable.
In the above given situation, the gift received by an Individual on occasion of marriage from his/her mother will not be liable to tax.
*Are there any cases in which sum of money or any property received without or inadequate consideration, received by an individual or HUF is not charged to tax? (click here)