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 be considered as 20% after indexation.
2. Is no tax payable if the acessor has only LTCG from above 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

Thanks