LTCG on Foreign RSU Stock sale

Sir,

If an employee sells his RSU units after 2 years of vesting completion, please update the LTCG rate.

Employer's stock listed in US, and allotted to an employee working in India. 

Grant-2015 ; Vesting period - 2016 to 2018 in parts; RSU units deducted as Tax in India, before allocation.

Sold in Nov'2024.  No Tax deducted in US for the sale.

In 2024-25 FY in ITR-2 return, 

1. Will the LTCG tax on foreign listed RSU slae,  be  20% after indexation.
2. Is no tax payable, if the acessor has only LTCG from above foreign listed RSU and the gain is < 1 Lakh
3. (or) will this be treated a perquisite from the employer and to be added to salary with slab rate (say 30%). Note : the employee left the company years before the sale happened
4. In form-67, apart from DTTA of foreign tax on dividend income, should we mention long term capital gain details of RSU sold, in Form-67. (or) only it should be mentioned in LTCG of ITR-2.

Thanks