Which of the following is applicable to long term capital gains on Indian stocks and on foreign stocks?
a) Long-term capital gains are subject to tax at 20%;
b) Long-term capital gains arising from transfer of listed securities, units or a zero coupon bonds shall be taxable at lower of following:
i. 20% after taking benefit of indexation; or
ii. 10% without taking benefit of indexation.
c) Long-term capital gains arising to a non-residents or foreign company from transfer of unlisted securities shall be taxed at without giving benefit for indexation;
d) Long-term capital gains arising from transfer of listed equity share, or a unit of an equity oriented fund or a unit of a business trust as referred to in Section 112A shall be chargeable to tax at the rate of 10% in excess of Rs. 1 Lakh.