36. For an assessee, who is a salaried employee who invests in equity shares, what is the benefit available in respect of securities transaction ...a 15 tax paid by him on sale and acquisition of 100 listed shares of X Ltd. which has been held by him for 14 months before sale? (a) Rebate under section 88E is allowable in respect of securities transaction tax paid (b) Securities transaction tax paid is treated as expenses of transfer and deducted from sale consideration. (c) Capital gains without deducting STT paid is taxable at a concessional rate of 10% on such capital gains exceeding * 1 lakh (d) Capital gains without deducting STT paid is taxable at concessional rate of 15%