A company had following transactions pertaining to non$-$current assets during the year ended $31\mathrm{.}03\mathrm{.}2021$:

Rs$.88000$ write down in the value of certain plant held at historic cost

Upward revaluation of land of Rs$.108000$

How much amount would be reported under the heading revaluation surplus in the company's financial statements as per Ind AS$?$