As per the Income-tax Act, 2025, the general rate of tax on long term capital gain is

Long-term capital gains are generally taxed at 12.5% (plus applicable surcharge and cess), without indexation. The Finance (No. 2) Act, 2024 reduced the rate from 20% (with indexation) to 12.5% for transfers on or after 23 July 2024 (formerly section 112 of the Income-tax Act, 1961), and the Income-tax Act, 2025 continues the 12.5% rate. 30%, 10% and 25% are not the general rate.