Tax on long-term capital gains: new regime applies concessional tax to specified equity-related gains and prescribes computation rules. A new regime taxes long-term capital gains from transfers of equity shares, equity-oriented fund units, and business trust units where securities transaction tax conditions are met, by applying a concessional tax on gains above a basic exempt amount and taxing the balance of income normally; computation excludes specified provisos to general capital gains rules, prescribes deemed cost of acquisition for pre-cutoff assets, defines valuation and fund-investment thresholds, and preserves specified interactions with deductions and rebate rules.