TaxTMI 
TaxTMI 
Cost with reference to certain modes of acquisition.
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.... undivided family, by the mode referred to in section 99(3) after the 31st December, 1969; or (f) under any such transfer as is referred to in section 70(1)(a), (c), (d), (e), (g), (h), (i), (j), (l), (m), (n), (o), (t), (u), (v), (w), (zd), (ze) or (zf). The cost for which the previous owner of the property acquired it, as increased by the cost of any improvement incurred or borne by the previous owner or the assessee. 2. Capital asset, being a share or shares in an amalgamated company which is an Indian company that became the property of the assessee in consideration of a transfer referred to in section 70(1)(f). The cost of acquisition to him of the share or the shares in the amalgamating company. 3. Capital asset being a share ....
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....ansfer referred to in section 70(1)(zj). The cost of acquisition of the unit or units in the consolidating scheme of the mutual fund. 9. Capital asset, being equity share of a company, which became the property of the assessee in consideration of a transfer referred to in section 70(1)(zb). That part of the cost of the preference shares in relation to which such asset is acquired. 10. Capital asset, being a unit or units in a consolidated plan of a mutual fund scheme, which became the property of the assessee in consideration of a transfer referred to in section 70(1)(zk). The cost of acquisition of the unit or units in the consolidating plan of the scheme of the mutual fund. 11. Capital asset being a unit or units in the segregate....
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....ses from the transfer of such property the value of which has been subject to income-tax under section 92(2)(m). The value taken into account under section 92(2)(m). 18. Capital asset declared under the Income Declaration Scheme, 2016, where the tax, surcharge and penalty have been paid as per the provisions of such Scheme on the fair market value as on the date of the commencement of that Scheme. The fair market value of the asset taken into account for the purposes of the said Scheme. 19. Specified capital asset referred to in clause (c) of the Explanation to section 10(37A) of the Income-tax Act, 1961 (43 of 1961), which has been transferred after the expiry of two years from the end of the tax year in which the possession of such ....