If you give or receive Bitcoin as tip or gift, it is better to divulge or ask for information about the cost basis and date of acquisition of the digital currency in question. (newsbtc.com)
As per the Supreme Court order, the Date of registration (Title Deed / Sale Deed) should be considered as date of acquisition while calculating the holding period and Capital Gains. (relakhs.com)
To avail of capital gain exemption, the bonds so acquired can not be transferred or converted into money or any loan or advance can be taken on security of such bond within 3 years from date of acquisition else, the benefit would be withdrawn (moneycontrol.com)