Center has issued guidelines on capital gains tax. Which fact is true in this regard?

• A. The government has exempted long-term capital gains tax from equity equity investments made through an IPO, bonus or rights issue issued by a listed company.
• B. Section 10 (38) of the Income Tax Act has been amended in this regard.
• C. Under the amendment, income earned from transfer of shares acquired on or after October 1, 2004 will be exempt from capital gains tax only if STT is applicable on the said acquisition.
• D. All of the above