While transferring the business to her son out of love, she must be considering certain important laws concerning the transfer of property act.
Anything given to someone out of love must be a voluntarily action and without consideration to one's family or friend.
The donor which in this case is Sidra needs to register a Gift deed for the transfer of ownership of her property to her son . Thus gift deed is considered only in the case when something is given out of love and affection.
Sidra should keep in mind that registering the gift deed is an essential procedure under section 17 of Registration Act, 1908 when any immovable property is being transferred to someone as gift.
The important things to be mentioned in a gift deeds are :
It should contain a consideration clause that the property or business is given out of love and affection and without any type of money or cash being taken in exchange that is without any consideration. Even a very small thing amounting to consideration would make this property not accepted as a gift. Sidra should must confirm that the property or business she is transferring is in her possession.

 A possession of property should in included in the gift deeds which would prove that Sidra is currently owning the business which she is gifting to her son. It must contain a free will which would confirm that the transfer of ownership is done voluntarily by Sidra to her son and that she has not been threatened to do so.It must contain a document containing full information of the property, the area of business, its total capital and all other important things related to business.

If she wants any revocation clause to mention to avoid any problem in future, she can add which needed to be agreed by both the donar and donee. Delivery is the most important included in the gift deed which confirms that the property is being transferred to the donee that is her son. Rights that are to be enjoyed by the donee after the transfer must be carefully included in the deed. Also if there is any liabilities associated with the property must be clearly mentioned in the deed. These are the important things Sidra should consider while transfering business to her son.