ITR R 2 E FILING

Cost of improvement is the additional cost you have incurred on your property by extension of your property or extra cost incurred on repairing of property etc. it should be shown as cost of improvement

Cost of improvement is the capital expenditure incurred by an assessee for making any addition or improvement in the capital asset.
Cost of Acquisition (COA) means any capital expense at the time of acquiring capital asset under transfer, i.e., to include the purchase price, expenses incurred up to acquiring date in the form of registration, storage etc. expenses incurred on completing transfer.