NRE Account with 3 year maturity

Hi All,

I have an NRE account with an Indian bank account having x amount since 2018. The actual pay out of interest will have happen on 2021. which means i didn't receive any interest income for the 2019 tax year.

Question

1. When i am doing taxes for 2019, due i owe in taxes. or will owe it when i actually get the money in 2021

2. Is this considered a long term capital gain. which means i am taxed as per capital gain bracket on maturity in 2021, and not as per my income bracket.

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