DETERMINATION OF COST OF ACQUISITION IN CERTAIN CASES

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.... 1. Shares in an amalgamated company, being an Indian company or a successor cooperative bank. By way of transfer referred to in clause (k) or clause (l), as the case may be, of subsection (1) of section 47. The cost of acquisition to the assessee of the shares in the amalgamating company or predecessor co-operative bank. 2. Transferable interest of partner referred to in section....

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....rged company or co-operative bank, the same proportion as the net book value of the assets transferred in a demerger bears to the net worth of the demerged company or co-operative bank immediately before such demerger. 5. Original shares in the demerged company or a co-operative bank. By way of transfer in any manner. The cost of acquisition of the original shares held by the assessee ....

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....ity. By way of allotment on the basis of holding any share or any other security without payment. Nil 10. Right in the nature of an entitlement to subscribe to shares or any other security. By way of purchase of such right from another person. The aggregate of the amount of purchase price paid by the assessee to the person renouncing the right and the amount paid by the assessee ....