Sec 54 rwt 148

For which assessment year?

Yes. while filling ITR in response to notice u/s. 148 of IT act.

The Hon'ble Apex Court, way back in the case of R Dalmia & Anr vs. CIT, reported in (1999) 236 ITR 480, has clarified the interpretation/

For details refer:   https://indiankanoon.org/doc/181238706/

https://www.itat.gov.in/files/uploads/categoryImage

Check the attachment.