(2) In the case of a capital asset, being a share or debenture of a company, which becomes the property of the assessee in the circumstances mentioned in clause (x) of section 47 of the Act, there shall be included the period for which the bond, debenture, debenture-stock or deposit certificate, as the case may be, was held by the assessee prior to the conversion.
(3) In the case of a capital asset, declared under the Income Declaration Scheme, 2016,-
(i) being an immovable property, the period for which such property is held shall be reckoned from the date on which such property is acquired if the date of acquisition is evidenced by a deed registered with any authority of a State Government; and
(ii) in any other case, the period for which such asset is held shall be reckoned from the 1st day of June, 2016.
2) Sub-rule (3) of rule 8AA was inserted by the Income-tax (34th Amendment) Rules, 2016, w.e.f. 1st Jun. 2016 - link
Reference/Source: Check at Income Tax site for latest version of the Rules - link