Capital Gains

the rate of education cess is 3% i.e 2% of education cess n 1% of  secondary education n higher education cess this is calculated on total tax payable. But if there is only  income from long term capital gains without any other heads of income then it is calculated on LTCG .. in case other other heads of income is there in that ltcg is also there then it is calculated on total tax payable ....

indexed cost of improvement

cost of improvement (incurred only after 1.4.81) /index factor for d year in which improvement was made to d asset *index factor for d year of transfer