Co-owner property In Balance Sheet

Dear Sir, We have Co-owner property- land (property of spouse).How I declare this Land in balance Sheet.Both file ITR
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Quick Summary
This discussion addresses how to declare co-owned property, specifically land owned by a spouse, on a balance sheet. The advice given is to declare the land according to the actual ownership ratio for each individual's Income Tax Return (ITR) filing. This ensures accurate representation of assets based on individual ownership percentages.

Show as per their actual ownership ratio

hello all, im new there

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