Income tahold articlesle of housex liability on sa

No tax is levied on such things, as these are your personal assets.

Thank you , Mr.manish

Where do you report this income in ITR.. Can we show this  under Exempted  Income schedule in ITR ?

Under what head  of account we should show in balance sheet ?

This isn't income altogether, hence no question of being exempt. These are not shown in ITR. In balance sheet, it will increase your cash balance.