Capital asset attribution reporting under section 67(10) requires entity details, asset-wise valuation, and supporting valuation report. Form No. 27 is a reporting format for the amount taxable under section 67(10) attributed to capital assets remaining with a specified entity. It requires details of the specified entity, the tax year, asset-wise attribution particulars, the valuer's name and registration number, and upload of the valuation report. The form also includes a declaration that the information furnished is correct and complete and that the signatory is competent to verify and submit it, subject to the stated instructions on names, addresses and rupee amounts.