(3)In the case of a capital asset, declared under the Income Declaration Scheme, 2016,-(i)being an immovable property, the period for which such property is held shall be reckoned from the date on which such property is acquired if the date of acquisition is evidenced by a deed registered with any authority of a State Government; and(ii)in any other case, the period for which such asset is held shall be reckoned from the 1st day of June, 2016.
