Capital gains

It depends on the type of asset. Some private income-tax ready reckoners give details of (a) market values of quoted shares and (b) rates for gold standard 24 carats and silver 9990 touch,  as on 1.4 1981. If the asset is a flat or house or land, you may have to obtain a valuation report of the asset from an approved valuer. Similarly for valuation of jewellery.