Is it permissible to name a newborn girl "Naira," as a tribute to a deceased daughter who bore the same name, given that a female relative claims it is forbidden, on the grounds that a person will be called by their mother's name on the Day of Resurrection, which would cause confusion between the two names, and on the grounds that it constitutes defiance of God Almighty's will?

There is no objection to a father naming his child after a previous child, whether that child is alive or deceased. Umar ibn al-Khattab, for example, named several of his sons Abd al-Rahman.

The idea that people will be called by their mothers' names on the Day of Resurrection is incorrect. The proof is that they will be called by [the name] so-and-so, son of so-and-so, as stated in the long hadith of al-Bara' and the hadith in al-Bukhari and Muslim concerning the treacherous person.

Even if it were true that people would be called by their mothers' names, it would not prevent naming two children with the same name. Sharing names is common, and their matter will not be confusing to Allah. There is no defiance of Allah Almighty in repeating a name, unless the namer intends that in his heart.