Gift where to show in Tax Audit

Gift in form of Immovable Property received from brother is exempted from Tax. Not required to disclose it unless it is taxable , or else  you can show in Incomes fully exempt sheet, the value of which will be displayed at 'others' in exempted Incomes box on the face of Acknowledgement of I.T.R.Value shall be the Stamp Duty  Value which exceeds Rs 50,000/-.