Computation of actual cost excludes third party funding, tax credits and non bank payments, altering depreciable asset cost. Computation of actual cost is the assessee's actual outlay reduced by third party contributions, input tax and excise credits, and subsidies or grants relatable to acquisition; non bank payments exceeding the prescribed daily aggregate are excluded; non attributable subsidies are apportioned pro rata. Specific circumstances in a table govern actual cost on amalgamation, demerger, inventory conversion, gifts, inheritances, intra group transfers, reacquisitions, use after research, import by former non residents, corporatisation, prior deductions becoming deemed income, and interest related to acquisition. The Assessing Officer may adjust cost where transfers mainly aim to reduce tax, subject to Joint Commissioner approval. 'Special modes of acquisition' is defined.