Cost of acquisition of demerged co.

Sunil Bafna (35 Points)

05 January 2024  
vakragee ltd.(Rs. 1 paid) demerged VL Governance(Rs. 10 paid). Every shareholder got 1:10 ratio the shares of demerged entity. I had purchased 100 shares of vakrangee @ 50 / share, I got 10 shares of demerged entity.
what cost should i consider for short term and long term capital gains.
vakragee kept 3.5% assets and demerged entity given 96.5%assets.