Cost In Relation To Certain Financial Assets

Sl. No.Particulars of assetDate of Acquisition HoldingCost of Acquisition Period
1Shares originally purchased :
(a)Primary marketDate of AllotmentAllotment price
(b)Secondary market  
(i)Transactions through share brokersDate of broker’s noteAmount paid + Brokerage
Charges + Adjustment for ex. & cum. dividend/ interest As above (excluding Brokerage
(ii)Transactions between parties directlyDate of contract of sale
2Shares acquired in different lots at different Doints of timeFIFO methodFIFO method
3Shares held in depository system (taxable in hands of beneficial owner)FIFO methodFIFO method
4Right shares offered to existing shareholders and subscribed by himDate of allotmentOffer Price
5Right shares acquired by a person by way of renouncementDate of allotmentOffer Price + Amount paid for renouncement
6Renouncement of right shares in favour of another personHolding period is date of offer of such right to the date of renouncement (alwavs STCG)NIL
7Financial asset acquired without any payment/considerationDate of allotment of such financial assetsNIL

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