Forex gain on aquisition of capital asset from outside india

Query is,

we paid advance for asset of 1,000 USD (1,000*60 = INR 60,000) in Apr 2015

we aquired the asset on 1st June 2015 for 1,000 USD (1,000*65 = INR 65,000) with Forex gain of INR 5,000 So, in this case please let me know the treatment of FOREX GAIN (Revenue or Capital nature) in the ACCOUNTS as well as in INCOME TAX

AS 11 or Sec 43A (IT Act)

Thanks