Attribution of section 45(4) income to remaining capital assets under section 48 through Form 5C compliance. Attribution of the amount chargeable to tax under section 45(4) to capital assets remaining with a specified entity is prescribed for section 48 purposes. The rule lays down proportional attribution where the taxable amount relates to revaluation of a capital asset or valuation of a self-generated asset or self-generated goodwill, and provides that no attribution is made where the amount does not relate to such revaluation or relates only to the capital asset received by the specified person. The specified entity must furnish the attributed amount in Form No. 5C electronically within the prescribed time and manner.