If STCA covered under 111A then 15% for any transfer which takes place before 23-07-2024; and 20% for any transfer which takes place on or after 23-07-2024. Other than 111A covered assets taxable at normal rates on the basis of the total income of the taxpayer. NOTE: Capital assets covered under 111A STCG arising in sale of equity shares, equity oriented mutual funds, units of business trust through a recognised stock exchange which is chargeable to STT. And also available for these shares if STT not paid if following conditions are satisfied - (i) through a recognised stock exchange located in any International Financial Services Centre, and (ii) consideration is paid or payable in foreign currency.