Cost of acquisition clarified: bonus shares use post thirty day fair market value; reorganised shares inherit original cost. The amendment defines cost of acquisition for capital gains: bonus shares chargeable after the thirty-day period take as cost the fair market value on the date immediately after that period; shares or stock received through consolidation, division, conversion, reconversion, subdivision, or conversion between kinds inherit the cost of acquisition calculated with reference to the original shares or stock from which they are derived.