One-time set-off of long-term capital loss against STCG: New income tax bill 2025 allows this from tax year 2026-27 onwards

The New Income Tax Bill 2025 introduces a one-time relief, allowing taxpayers to offset brought forward long-term capital losses (LTCL) incurred up to March 31, 2026, against any capital gains, including short-term capital gains (STCG), from the tax year 2026-27 onwards. This means if you have carried forward losses then you can use it to lower your final capital gains tax outgo.

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