Cost of acquisition rules expanded to specify deemed acquisition costs for shares, mutual fund units, pooled land and trust assets. Amendments prescribe deemed cost of acquisition rules: include an additional transfer category under section 47 for carryover of previous owner's cost; deem equity shares received for preference shares to have cost equal to the related portion of the preference share's cost; treat units in a consolidated mutual fund plan as having the assessee's cost in the consolidating plan; deem cost of land pooled specified assets transferred after a two year holding as the stamp duty value on the relevant date; fix project share cost as the amount treated as full value of consideration; and deem trust assets subject to accreted income tax to have cost equal to the fair market value used for accreted income computation.