بسم الله الرحمن الرحيم
If the jewels gifted by your mother are equal to nisab value, you will have to pay its zakah. You can pay the zakah in this way: if you have rupees, you should pay zakah from those rupees, but if you do not have cash you should borrow some money or sell the jewellery in order to give zakah.
You can give the jewellery to your small daughters; zakah shall be due on them when they are grownup.
Allah knows Best!
Darul Uloom Deoband