Amount to be distributed.

unless there is any transaction for or in relation to the property of inheritence, no need to show these, but if any trasaction appears, viz recept of rent, capital gain by way of sale, then they have to declare the property under the 1981 fair value basis, but no need to add the same in balance shet asset.

balance sheet asset is for self generated values.

and suppose they have distributed gold and assessing officer doesnot agree to it that what should be done.