Property Possession Related ITR Disclosure

Dear All

If someone purchases some property (flat / house / land) and Registry has been done in his/her name but he/she has not given Possession of the said property or Dakhil Kharij of land property has not been done in his name. Will he/she should show it in his/her ITR or Not?

If YES then what will be its Rental Value from the date of registry as possession is not given / Dhakhil Kharij has not been done till date.

Please clarify.

Thanks