|
Sl.No |
Nature of capital asset |
Mode of acquisition |
Cost of acquisition of the capital asset |
|
01 |
Shares in an amalgamated company, being an Indian company |
By way of transfer referred to in clause (g) of sub-section (1) of section 45. |
The cost of acquisition to the assessee of the shares in the amalgamating company |
|
02. |
Shares or debenture in a company |
By way of transfer referred to in clause (j) or clause (k) of sub-section (1) of section 45. |
That part of the cost of bond, debenture, debenture-stock or deposits certificates in relation to which the capital asset is acquired by the assessee. |
|
03. |
Shares in the resulting company. |
by way of a transfer effected under a scheme of demerger. |
The amount which bears to the cost of acquisition of shares held by the assessee in the demerged company, the same proportion as the net book value of the assets transferred in a demerger bears to the net worth of the demerged company immediately before such merger. |
|
04. |
Any right in the nature of an entitlement to subscribe to shares or any other security. |
By virtue of holding any share or any other security. |
Nil |
|
05. |
Shares or any other security. |
By way of subscription to an entitlement by virtue of holding any share or any other security. |
The amount actually paid by the assessee to the company or institution, as the case may be, for acquiring the capital asset. |
|
06. |
Shares or any other security. |
By way of purchase of the right in the nature of an entitlement to subscribe the shares or any other security. |
The aggregate of the amount of purchase price paid by the assessee to the person renouncing the right and the amount paid by him to the company or institution, as the case may be, for acquiring the capital asset. |
|
07. |
Shares or any other security. |
By way of allotment on share or any other security. |
Nil. |
|
08. |
Any sweat equity shares. |
By way of allotment or The fair market value of the transfer, directly or sweat equity shares indirectly, by an employer which has been taken to his employee(including into account while former employees) computing the value of fringe benefits under section 105 |
|
09. |
Trading or clearing rights of a recognised stock exchange in India acquired by a shareholder. |
Under a scheme of demutualisation or corporatisation approved by the Securities and Exchange Board of India. Nil |
|
10. |
Shares of a recognised stock exchange in India |
Under a scheme of demutualisation or corporatisation approved by the Securities and Exchange Board of India. Cost of acquisition by the assessee of his original membership of the Exchange. |
|
11. |
Shares or stocks of a company. |
(a) in pursuance of consolidation or division of all or any of the share capital of the company into shares of larger amount or smaller amount The cost of acquisition of the shares or stock fromwhich the capital asset is derived. respectively, than its existing shares; or |
|
|
|
(b) by way of conversion of any shares of the company into stock of the same company, or re-conversion thereof; or |
|
|
|
(c) by way of conversion of one kind of shares of the company into another kind of the same company. |
|
12. |
Original shares in the demerged company. |
By way of transfer in any manner. The cost of acquisition of the original shares held by the assessee in the demerged company immediately before the demerger as reduced by the amount as so arrived at under column (4) of Sl.No.3 of this Table |
