Income Tax

You can take rebate U/S 87A for LTCG U/S 112, since no provision specifically stopping you to add LTCG U/S 112 to total Income.

S.No.	Particulars	Section 112	Section 112A
1	What type of LTCA covers?	Applies to transfer of all Long Term Capital Assets defined as per section 2(29A) of the Act.	Applies to transfer of only following Long Term Capital Assets:-
			Equity share in a company
			Unit of Equity Oriented Fund
			Unit of a business trust
2	Condition of payment of STT	Applies on transfer of LTCA whether STT is paid or not.	Applies only when following conditions are satisfied:-
			LTCA	STT Paid
				On Acquisition	On Transfer
			Equity share in a company	Yes	Yes
			Unit of Equity Oriented Fund	No	Yes
			Unit of a business trust	No	Yes
			However, above conditions are not applicable if transfer covers under sub-section (3) or (4).
3	Tax Rate	Tax Rate @ 20% or 10%	Tax Rate only @ 10% in excess of Rs. 1 lakh.
4	Exemption of Rs. 1 lakh	No	Yes
5	Applicability	Inserted by Finance Act, 1992	Inserted by Finance Act, 2018. Applicable w.e.f. 01-04-2019
6	Relief u/s 87A	Yes	No
7	Indexation benefit as per 2nd proviso to Section 48	Yes	No
8	Mode of Computation of Capital Gain in foreign currency in case of NR (1st proviso to Section 48)	Yes	No