(5)For the purposes of sections 72 and 73, and subject to the provisions of sub-sections (9)(a) and (b), "cost of acquisition" shall be as per sub-section (6), in a case where, by virtue of holding a capital asset, being a share or any other security, within the meaning of section 2(h) of the Securities Contracts (Regulation) Act, 1956 (herein referred to as the financial asset), the assessee—(a)becomes entitled to subscribe to any additional financial asset; or(b)is allotted any additional financial asset without any payment.
