Cost of acquisition rules updated for joint venture interests and Electronic Gold Receipts to fix deemed cost bases. Amendments provide that where shares become the assessee's property under clause (xx) of section 47, the cost of those shares is deemed the cost of acquisition of the assessee's joint venture interest; and that where an Electronic Gold Receipt or gold released against such a receipt is received as consideration under clause (viid) of section 47, the cost of acquisition is deemed to be the cost of gold in the name of the receipt holder or the cost of the Electronic Gold Receipt in the hands of the recipient.