How does the Capital Gain tax rate change for businesses and corporate entities?

For businesses and corporate entities in India, the tax on Capital Gains is typically treated as part of their regular income and is subject to the applicable corporate tax rate. The Capital Gain is added to the company's total income and taxed at the corporate tax rate based on the entity's legal structure and income level.

As of my knowledge cutoff in September 2021, the corporate tax rate in India is 25% for domestic companies, subject to certain conditions and exemptions. However, it's important to note that tax rates and regulations are subject to change, and it is advisable to consult with a tax professional or refer to the Indian tax authorities for the most uptodate information on the Capital Gain tax rate for businesses and corporate entities.