RIL-RPL merger: questions

[BRS]

Hi,

According to a recent news items, RIL-RPL merger has been approved
with swap ratio at 16:1. I have a couple of questions in this regard.

1) If number of RPL shares one has is not a multiple of 16 (say: 40),
how many RIL shares would be allocated? What would happen to the
fraction?

2) for tax purposes, what will be the purchase date of these new RIL
shares, which are issues in lieu of RPL shares?

Thanks.