Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

10 % in of specified 2. Short-term capital gains (not being short-term 30 % capital gains referred to in section 196) arising from the transfer of such securities. 3. Short-term capital gains referred to in section 196 20 % arising from the transfer of such securities 4. Long-term capital gains (not being long-term 12.5 % capital gains referred to in section 198 arising from the transfer of such securities 5. Long-term capital gains referred to in section 198 12.5 % arising from the transfer of such securities which exceeds ₹ 1,25,000. 6. Total income as reduced by income referred to Income-tax against serial numbers 1 to 5. chargeable on income.