In respect of capital asset acquired before 1st April, 2001 is there any special method to compute cost of acquisition?

Cost of acquisition: pre base date assets use higher of actual cost or 1 April 2001 fair market value; depreciable assets excluded.

For capital assets acquired before the statutory base date, cost of acquisition is the higher of actual purchase cost or the asset's fair market value on that base date; cost otherwise includes purchase consideration and acquisition expenditures, and the fair market value option is not available for depreciable assets.