(13)In relation to the amount referred to in sub-section (12)(b) and (c),—(a)the cost of acquisition and the cost of improvement shall be taken as nil; and(b)in a case, where the enhanced compensation or consideration is received by any other person due to the death of the person who made the transfer, or for any other reason, such amount shall be deemed as the income chargeable to tax under the head "Capital gains" in the hands of such other person.
