49. Cost with reference to certain modes of acquisition. -5[(1)] Where the capital asset became the
property of the assessee -
(i)on any distribution of assets on the total or partial partition of a Hi ndu undivided family; (ii)under a gift or will; (iii)(a) by succession, inheritance or devolution, or
6[(b) on any distribution of assets on the dissolution of a firm, body of individuals, or other
association of persons, where such dissolution had take n place at any time before the 1st day of
April, 1987, or] (c)on any distribution of assets on the liquidation of a company, or (d)under a transfer to a revocable or an irrevocable trust, or (e)under any such transfer as is referred to in clause ( iv) 7[or clause ( v)] 8[or clause ( vi)] 9[or
clause ( via)] 10[or clause ( viaa) or clause ( viab) or clause ( vib) 11[or clause ( vic)] or clause ( vica) or
clause ( vicb) or clause ( vicc)] 12[or clause ( xiii) or clause ( xiiib) or clause ( xiv) of section 47];
13[(iv) such assessee being a Hindu undivided family, by the mode referred to in sub -section ( 2)
of section 64 at any time after the 31st day of December, 1969,]