Sec. 112A LTCG

In Case of Equity Share On Which STT were paid
Any Assesee Received Bonus Share On That Equity Share and Then After He Transfer Bonus Share, What Will Be The COA Of Bonus Share Taken For Calculation Of Capital Gain.
whether he Can Take FMV on 31 Jan. 2018 if equity shares has Listed On Recognized Stock Exchanged
Or He Can Take COA as NIL Because Of if Bonus Share Are Acquired On Or After 1/4/2001.