Hi Ashish
For tax calculation purpose treatment for both original shares and bonus shares will be like this.
Cost of acquisition of original shares=purchase price+ STT+ Brokerage +Demat maintenance charges on pro-rata basis.
sell price of shares=sell price-STT - Brokerage
Indexation benefit may also be applied as per the Index given by IT dept.
capitalGains tax=sell price*x-purchase price*x. ( x=number of shares sold)
for period of holding < one year
capital gains tax=capitalGains*10/100
for period of holding>one year
capital gains=Nil
if Security Transaction Tax has been paid and transaction was through recognised stock exchanges.
For Bonus share cost of acquition will be treated as Nil.
Date from which stock goes ex- date will be the starting point for calculation of period of holding, even if shares have not come into demat account physically.(you may check on this, as it could be date on which it is credited to your account)
For demat shares FIFO, First In First Out, formula is applied). So if you sell shares after getting bonus shares , original shares will be deemed to be sold.
So in your example cost of acquisition will be 10*100=1000
Sell price will be 25*100=2500
CGTax=2500-1000=1500. if it is LTCG Rs.150 will be tax else it will be nil provided two conditions are satisfied.
Accordingly capital gains will be treated.
This is for investment.
For Business income you will have the option to factor in your business expenses and declare the profit after deducting all your expenses , which may include salaries , running cost of establishment, etc.
Hope it is clear.
Pankaj