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TMI BlogCost with reference to certain modes of acquisition.X X X X Extracts X X X X X X X X Extracts X X X X ..... u 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer 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 segregat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, 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 portfolio" and "total portfolio" shall have the same meanings as respectively assigned to them in the Circular No. SEBI/HO/IMD/DF2/CIR/P/2018/160, dated the 28th December, 2018, issued by the Securities and Exchange Board of India; (c) serial numbers 14 and 15, "net worth" means the total of the paid-up share capital and general reserves as appearing in the books of account of the demerged company immediately before the demerger; (d) serial numbers 2, 14 and 15, the provisions as contained therein, shall, as far as may be, also app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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