Cost with reference to certain modes of acquisition.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (e) being a Hindu 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 as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... property of the assessee in consideration of a transfer referred to in section 70(1)(zj). The cost of acquisition to him 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 to him of the unit or units in the consolidating plan of the scheme of the mutual ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... chargeable to tax according to the provisions of section 71(1). Cost for which such asset was acquired by the transferee company. 17. Capital asset being property, where the capital gain arises 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 t....