Tax on offline transfer of shares within own demat accounts

I have 2 DEMAT accounts with 2 same holders in same order.

One DEMAT account is with NSDL and other with CDSL.

One account is with my bank and other with broker.

If I transfer shares from one demat account to other via offline Delivery instruction will there be tax implications?

Like long term or short term capital gains? Or any other tax?

Is it treated as sale from one account and purchase in other?

Or will it be treated as mere internal transfer with no tax implication?

Thanks in advance