Answer: 1(B,C, E) Explanation: - A: Correct. LTCG tax applies to gains from transfer of long-term capital assets. - B: Incorrect. Holding period for immovable property is 3 years for LTCG (Section 54, IT Act). - C: Incorrect. LTCG tax rate varies (10%/20%), depending on asset type. - D: Correct. Indexation benefit adjusts for inflation (Section 48, IT Act). - E: Incorrect. STT exemption doesn't apply to LTCG