Cost of acquisition of an investment asset

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....e asset, or     (b) at the option of the person, the fair market value of the asset on the 1st day of April, 2000, if the asset is acquired by the person before such date. (2) The cost of acquisition of an investment asset specified in column 2 of the Seventeenth Schedule, acquired by the mode specified in column 3 of the said Schedule, shall be the cost specified in column 4 ....

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....nt as appearing in the books of account of the unincorporated body on the date of distribution;   B = any amount attributable to the change in the value of the bundle on account of revaluation of the bundle, if any, up to the date of distribution; and   C = the cost of acquisition of any other asset, if any, forming part of the bundle acquired by the participant, ....