Reporting Capital Gains from Fractional Share in ITR-2

I had purchased five shares of a company—three shares on 06/08/2024 at ₹1515.35 each, and two shares on 29/08/2024 at ₹1508.35 each. Following a stock split in the ratio of
2:5, I became entitled to 12.5 shares. Since fractional shares (0.5) are not issued in dematerialized form, I received ₹309 in my bank account on 25/11/24 as settlement for the 0.5 fractional share.

In this context, I would appreciate your clarification on the following points. First, where should this transaction be reported in ITR-2? Should it be shown under Schedule CG as other normal short-term gains?

Second, can I report ₹309 as the “full value of consideration” received for the fractional share? 

Third, how should I calculate the cost of acquisition for this fractional share? Should it be determined by proportionately allocating the total cost of the original five shares (₹7,562.75) across the post-split 12.5 shares—resulting in a cost of ₹302.51 for the 0.5 share—or, alternatively, by applying the FIFO method and attributing the fractional share to the most recent purchase (two shares at ₹1508.35), thereby calculating the cost as ₹301.67?

Fourth, what should be considered as the date of acquisition ?

Lastly, could reporting this transaction in ITR-2, despite its absence in AIS/TIS, result in a notice or mismatch inquiry? Should I provide feedback in the AIS portal about this gain? If yes, then where exactly in the AIS portal should this feedback be submitted?