How are bonus and fractional shares treated for income tax purposes?

I owned shares in Company A. The shares were purchased less than a year back. Company A declared a 1:4 bonus share issue. They announced that that any fractional share entitlement will be aggregated and sold in the market and the proceeds distributed to shareholders entitled to fractional shares.
I received 6 shares and Rs. 66 for this bonus share issue.

1. I am assuming that the 6 shares will be treated as having a cost of acquisition of Nil for income tax purposes, i.e. if I sell them, I will have to pay Capital Gains tax on the entire proceeds. Please let me know if this is correct?
2. Since no STT was charged by the company for allotting these shares, will I be liable to pay Long Term Capital Gain tax if I sell them after 1 year?
3. How do I account for the Rs. 66? Is this to be considered as Short Term Capital Gain or is it to be accounted under some other head?

Thanks for your answers.

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