Tax treatment of amount received in lieu of fractional shares

Pl. advise about tax treatment of the amount received for the shares that cannot be issued in full (fractional shares) at the time of:1.Amalgamation(e.g. LTI & Mindtree);2. Issue of bonus shares (e.g. Varun Beverages); and.3.  Issue of split shares.If amount received in lieu of fractional shares  are taxable,Pl advise under which head of income the  amount would be taxed in each scenario and  how the said amount would be shown in ITR2 AY 23-24