https://www.taxtmi.com/acts?id=47415 Where a capital asset that is a share or debenture becomes the assessee's property by a transfer covered by the transfer exclusion in clause (x) of section 47, the cost of acquisition of that asset shall be deemed to be the proportionate part of the cost of the debenture, debenture stock or deposit certificates attributable to the asset, with retrospective effect from 1 April 1962. en-us Mon, 13 Jan 2025 14:55:53 +0530 Mon, 27 Jan 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47415 Where a capital asset that is a share or debenture becomes the assessee's property by a transfer covered by the transfer exclusion in clause (x) of section 47, the cost of acquisition of that asset shall be deemed to be the proportionate part of the cost of the debenture, debenture stock or deposit certificates attributable to the asset, with retrospective effect from 1 April 1962. Act-Rules F. Acts / Amendment Acts Mon, 13 Jan 2025 14:55:53 +0530 https://www.taxtmi.com/acts?id=47415