(10)For the purposes of sub-section (9),—(a)"appropriate fraction" means the fraction which represents the capital asset the extent to which the income derived from transferred was immediately before such transfer applicable to charitable or religious purpose;(b)"cost of transferred asset" means the aggregate of the cost of acquisition (as ascertained for the purposes of sections 72 and 73) of the capital asset which is subject of the transfer and the cost of any improvement thereto within the meaning assigned to that expression in section 90(1)(b);(c)"net consideration" means the full value of the consideration received or accruing as a result of the transfer of the capital asset as reduced by any expenditure incurred wholly and exclusively in connection with such transfer.
