Disclosure of asset in ITR 4.

A user is asking for guidance on how to declare jewellery in their Income Tax Return (ITR) 4. They previously filed nil taxable income but started a business in 2018-19 and now file under section 44AD. The core question is whether they can list jewellery under the fixed asset head of their business details, even though it wasn't previously recorded in their books. The response suggests it's not necessary if the jewellery isn't part of the business accounts.