Query on Fractional Entitlement on Bonus Shares

Dear Sir/madam,

I have received Rs. 125.39 and Rs. 130.45 in my bank account as Fractional Entitlements on bonus shares of 2 companies, i.e. being awarded a certain number of shares, in a defined proportion for the shares already held. So, I received these amounts in lieu of 0.5 and 0.66 shares, respectively of the above said companies. 

Now, since these are fractional entitlements for BONUS SHARES, what shall be their tax treatment?