Section 112(1)(iii)

(iii) the amount of income -tax on long -term capital gains arising from the transfer of a capital asset, being 7[unlisted securities or shares of a company not being a company in which the public are substantially interested ], calculated at the rate of ten per cent. on the capital gains in respect of such asset as computed without giving effect to the f irst and second proviso to section 48 ;]] 8[(d)] in any other case 9[of a resident], -