How to treat imbalance caused by reinvestment of capital gains into new assets?

For claiming any exemption u/s 54/54F, whatever amount not utilized in purchase of new house property, is required to be deposited in CGSS account of any authorised bank; & the same details are required to be filled in Schedule CG of ITR 2/3.

As I said, all the amount was utilized in purchasing new asset. The problems is - how to show this on the balance sheet? Since the asset side would go up, how to balance it on the sources of funds side?

My dear; you sold property for 36 lakhs

& purchased new property for 45 lakhs....... Did you pay full amount of 45 lakhs? or anything is still payable?

If paid full amount,then from where you invested additional 9 lakhs?

I used my FD to pay for the remainder.