Cheques issued in favour of car agency as gift

purchase car in mother` name and mother 

will gift a car to your wife 

Car agency said that it can be done the way I mentioned. Please guide.
One more query. Whether my wife, who is a non tax paying individual ( as no income ) can deposit my mother's cheques (total Rs. 10 lacs) in her bank account and pay for the car herself? If yes, whether she needs to file IT return? What would be the tax implications on both my wife and mother? Thanks

for ur mother u have to declare source of income of 1000000/-

if IT return filed fine your mother will gift amount to your 

wife through cheque and she will purchase the car

just prepare a gift deed and register it and no tax liability on

your wife since it is gift and it is not taxable but dont forget

to filed return othser wise income tax notice will come for 

purchase of car