Cost of acquisition rules for capital assets acquired by non purchase transfers determine deemed basis and allocation methods. This section deems the cost of acquisition for capital assets acquired by non purchase modes to be the previous owner's cost plus improvements, with tailored bases or formulas for classes such as amalgamation shares, conversions, mutual fund units, segregated portfolios, demerger allocations, deposits and receipts, trust assets, declared assets under a disclosure scheme, and gold receipts; definitions, portfolio terminology and net worth measures for computation are specified, and certain provisions are extended to cooperative bank reorganisations.