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How is capital gain calculated on sale of unlisted shares?

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26 August 2022 I am holding unlisted which were purchased more than 40 years ago. I had 1,500 shares which were reduced to 900 shares on capital reduction.
How to calculate tax liability on sale of these shares?
Is there any basic exemption limit?

Regards
P S Gupta
Mail id: psgupta1@gmail.com
Mobile: 9903479357

26 August 2022 Whether the shares were listed at any exchange in between?
If Yes, whether the rates as on 31.01.2018 were available on any exchange?



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