Capital gain

1. LTCG are dealt in two sections sec 112 and sec 112A. Sec 112 deals with LTCG on the transfer of Capital Asset other than equity shares, units of equity oriented MF and Debt oriented fund. Sec 112A deals with above equity shares, units of equity oriented MF and Debt oriented fund. 
2. LTCG arising u/s 112 is taxed @ 20% and for sec 112A it is taxed @ 10%, subject to the exemption of Rs. 1,00,000. 
3. In both, the above cases unexhausted basic exemption limit can be if any can be adjusted against the above income and the balance amount will be chargeable to tax. 
4. If it is covered u/s 112 Rs. 2,25,000 @ 20% (4,75,000-2,50,000), If it is covered u/s 112A then 1,25,000 @ 10%(4,75,000-2,50,000-1,00,000). 
Please correct me if the above solution has an alternative view.