Attribution of capital gains: rules allocate income under transfer provisions to retained assets and require valuation based allocation and electronic reporting. Rules require attribution of amounts charged as income under subsection (4) of section 45 to retained capital assets for clause (iii) of section 48, treating amounts tied to short-term assets, blocks of assets, or self-generated assets/goodwill as short-term capital proceeds and amounts tied to other long-term retained assets as long-term. If excess consideration stems from revaluation or valuation supported by a registered valuer, allocation among retained assets must follow the proportionate increase in value; absent such valuation-related cause, or where the excess relates only to transferred assets, no attribution to retained assets is made. The specified entity must file prescribed electronic details and verification, and system authorities will set filing and security protocols.