20 or 10 for calculation of long term capital gain doubt

For most assets like equity shares, equity mutual funds, and equity-oriented unit-linked insurance plans (ULIPs), the long-term capital gains tax rate is 10% on gains exceeding Rs. 1 lakh. This rule was introduced in the Union Budget 2018 and is applicable from the financial year 2018-19 onwards.

For assets like debt mutual funds and real estate, the long-term capital gains tax rate is 20% on gains after allowing for indexation benefits. Indexation is a technique to adjust the purchase price of an asset for inflation, which reduces the tax liability.

10% in below cases (without indexation):

For all assessees - u/s 112A
LTCG above 1 lakh on:
1. Equity Shares
2. Equity funds
3. Units of business trust

For resident assessees - u/s 112
LTCG on:
1. Listed securities (other than units)
2. Zero coupon bonds

For NR and foreign companies - u/s 112
LTCG on:
1. Unlisted securities
2. Shares of closely held companies.

20% for all other (with indexation).