Capital loss carried forward 8 years; LTCG-loss against LTCG only; STCG-loss against STCG or LTCG.
Case law on Section 74
ITAT, High Court and Supreme Court judgments applying this section, on BharatTax.net, our income tax case law search.
74
ITA 1961 · Section 74
Section 74 — Capital Loss
Capital loss carried forward 8 years; LTCG-loss against LTCG only; STCG-loss against STCG or LTCG.