Secondary income from consulting assignments

You say you are an HR Manager and you need advice from this forum to violate the basic principles of being employed. 

There are many HR's who are working full-time as well as consulting, hence I wanted to know 

There is nothing wrong in such consultation unless there is a conflict of interest with that of your employer.

It is unlawful to hide income as it leads to evasion of income tax.

So can I ask the consulting assignments amount to be credited in my mothers account who is a senior citizen and not working?

In todays' times due to COVID, job security is important hence some other source of income is required to prepared for uncertainties.

No need to panic and get the amount credited in your own /wife /mother's account for freelance consultancy services, which should not violate policy of your employer.

You can start freelancing. Better to operate an LLP/sole proprietorship on your wife's name.