Cost of acquisition of demerged co.

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vakragee ltd.(Rs. 1 paid) demerged VL Governance(Rs. 10 paid). Every shareholder got 1:10 ratio the shares of demerged entity. I had purchased 100 shares of vakrangee @ 50 / share, I got 10 shares of demerged entity.
what cost should i consider for short term and long term capital gains.
vakragee kept 3.5% assets and demerged entity given 96.5%assets.
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https://www.piramal.com/wp-content/uploads/2022/08/PEL-PPL-Demerger_Report-to-determine-Cost-of-Acqusition-S.-492C_Signed.pdf

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