Income tax liability on gifted property.

My mother want to gift her residential property to me (Son).

My mother is liable to pay any Income Tax, Gift Tax on this transaction?

I, am liable to pay any Income Tax, Gift Tax on this transaction?

We are 02 brothers and 01 sister married and my mother want to gift her property to only me, in this scenario can any question arrise as point of Income Tax view?

Thanks.