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What are the provisions framed under the Income-tax law in relation to carry forward and set off of capital loss?

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..... ns (FAQs)
Income Tax
Ans. If loss under the head "Capital gains" incurred during a year cannot be adjusted in the same year, then unadjusted capital loss can be carried forward to next .....

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..... cceeding the year in which the loss is incurred. Such loss can be can carried forward only if the return of income/loss of the year in which loss is incurred is furnished on or before the due date of .....

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