Taxation of Transfer of Security Receipts (SRs) issued by a Securitization Trust

Dear Sir/Madam 

Please help in Taxation of Transfer of Security Receipts (SRs) issued by a Securitization Trust by Qualified Institutional Buyers  to other Qualified Institutional Buyers . 

If we are holding for more than 3 years , wheather Indexation benefit can be availed or not . ( Long Term Asset )