Mr. R holds 1,000 shares in Star Minus Ltd., an unlisted company, acquired in the year 2001-02 at a cost of 75,000. He has been offered right shares by the company in the month of August, 2020 at 160 per share, in the ratio of 2 for every 5 held. He retains 50% of the rights and renounces the balance right shares in favour of Mr. Q for 30 per share in September 2020. All the shares are sold by Mr. R for 300 per share in January 2021 and Mr. Q sells his shares in December 2020 at 280 per share. What are the capital gains taxable in the hands of Mr. R and Mr. Q? Financial year Cost Inflation Index 2001-02 100 2020-21 301