Tax attribution for capital assets under sub section (4) of section 45 requires detailed disclosure and valuer details. Form No. 5C requires a specified entity to report amounts taxable under sub section (4) of section 45 that remain with the entity, including entity identification, assessment year, and a schedule attributing the taxable amount across capital assets with details of name, self generated status, book value, revalued/valued amount, amount attributed and short term/long term classification; it also requires the valuer's name and registration number and a verification declaration with PAN, place, date and signature.