If the LTCG of a taxpayer is Rs. 1,75,000, the taxable amount is Rs. 7,500 [(10% of (175000-100000)]. This calculation is based on the assumption that the shares are listed and bought after 1st February 2018. In the case of shares being listed and bought before 31st January 2018, the grandfathering provisions of section 112A will apply.