Long-term capital gains on listed securities (other than units) and Zero coupon bonds are chargeable to tax:

Official answer key: (A), (B). Official source note: Option A and B both are correct. As per section 112 where the tax payable in respect of any income arising from the transfer of a long- term capital asset, being listed securities (other than a unit) or zero coupon bond, exceeds 10% of the amount of capital gains before giving effect to the provisions of the second proviso to section 48, then, such excess shall be ignored for the purpose of computing the tax payable by the assessee.