Query taxability of gift recieved from mother.

Query: Facts: Female Assessee's father had deposited regularly amount in a ppf account in name of the assessee and his wife jointly. Further after the death of father, assessee mother used to deposit the anount in ppf and earn interest. After some years the mother gave as it is the ppf account to be operated by the assessee herself and thus assessee was now the account holder and anount therein. The interest on ppf till date was shiwn in mothers return as exempt income. Now the query is what is taxability points for the daughter assessee . Gift in hands of assessee regarding the ppf account as a whole or gift in year when amount is withdrawn.?? query 2: Similarly Nscs were purchased in joint names and now given to assesee for encashing. Encashed amount shall vest in hands of assessee daughter. Taxability of interest was on accrual basis in mothers return till date Kindly solve.