income tax

Hi
my mother has 33℅ share in a commercial shop, out of which she has gifted 11℅ to her real sister. My mother has rented that shop and she receives her share of rent (33℅) out of which she transfers 11℅ to her sister. 
My mother and her sister fills a no account case returns. 
Do they both of them need to show immovable property in their returns? 
Also how to show the rent in my mom's returns and in her sister's returns? 

please help..