Cost of acquisition for specified securities set as fair market value used in fringe benefit valuation, affecting capital gains. Amendment provides that for capital gains on transfer of specified securities or sweat equity shares the cost of acquisition shall be the fair market value taken into account for computing the value of fringe benefits; it also extends the operation of existing cost computation and adjustment sub sections, as far as may be, to business reorganisation of a co operative bank and expands clause cross references in the cost computation provision.