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<h1>Understanding Cost of Acquisition for Capital Assets: An Overview of the Seventeenth Schedule in Direct Taxes Code Bill, 2009</h1> The Seventeenth Schedule of the Direct Taxes Code Bill, 2009, outlines the determination of the cost of acquisition for various capital assets in specific situations. It covers shares in amalgamated companies, shares or debentures acquired through transfers, shares in resulting companies from demergers, entitlements to subscribe to shares, sweat equity shares, trading or clearing rights in stock exchanges, and shares acquired through demutualization or corporatization. The schedule specifies how the cost of acquisition should be calculated, often based on the original cost or market value, and sometimes assigns a nil cost, depending on the mode of acquisition.