Off Market Credit

I have received shares as off market transaction as my mother expired. This is reflected in my AIS. As this has to be reflected in my exempted income, I wanted to know that the value of shares should be the original cost price or the value on the particular date of transfer. The AIS would show the current date value.

Also the flat was also in her name, and got transferred in my name, how do i show the property in my name in the ITR, and the value would be the market value or the cost price of the flat.

Thanks