X holds 50 shares in Company A and 100 shares in Company B. These shares were acquired on 1 January 2018 at a cost of ₹ 40,000 and ₹ 7,000 respectively and are listed on the Bombay Stock Exchange. The shares of Company B were split in a 1 to 10 ratio in 2022. Also, Company A merged with Company B in February 2024.