Demutualisation and corporatisation: trading and clearing rights allotted to shareholders deemed acquired at nil cost. The amendment treats demutualisation on par with corporatisation and inserts a proviso that the cost of capital assets comprising trading or clearing rights of a recognised stock exchange, when allotted to a shareholder under a scheme of demutualisation or corporatisation, shall be deemed to be nil, thereby fixing the tax cost basis of those rights at zero for capital gains purposes.