https://www.taxtmi.com/acts?id=51604 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. en-us Wed, 13 Aug 2025 19:03:56 +0530 Fri, 05 Sep 2025 12:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51604 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. Act-Rules Income Tax Wed, 13 Aug 2025 19:03:56 +0530 https://www.taxtmi.com/acts?id=51604