Under 112A if stt not paid what is the tax rate?

This discussion clarifies the tax rate applicable under Section 112A when Securities Transaction Tax (STT) has not been paid. It explains that without STT payment, the concessional rate of 10% for long-term capital gains (LTCG) is not applicable. Instead, normal tax rates will apply, which could be 20% without indexation or the individual's applicable slab rate if indexation benefits are considered.