Cost with reference to certain modes of acquisition.

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....sfer to a revocable or an irrevocable trust; or (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 ....

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.... 8. Capital asset, being a unit or units in a consolidated scheme of a mutual fund, which became the 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 ....

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.... 15. Original shares held by the shareholder in the demerged company. The cost of acquisition of such original shares as reduced by the amount so arrived at under serial number 14. 16. Capital asset deemed to be 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 su....

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....0(1)(y). The cost of gold for the person in whose name Electronic Gold Receipt is issued. 24. Capital asset being gold released against an Electronic Gold Receipt, which became the property of the person as consideration for a transfer as referred to in section 70(1)(y). The cost of the Electronic Gold Receipt for such person. (2) For the purposes of the Table in sub-section (1), in respect of the entries against-- (a) serial number 1, "previous owner of the property" for any capital asset owned by an assessee, means the last previous owner of the capital asset who acquired it by a mode of acquisition other than that referred to in column B thereof; (b) serial numbers 11 and 12, "main portfolio", "segregated....