FY 2025–26 / AY 2026–27
Capital loss set-off
Apply short-term and long-term losses to eligible gains.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Use LTCL only against LTCG. Use STCL against either type. Unabsorbed eligible losses remain separate.
What you need to enter
- Short-term capital gains
- Long-term capital gains
- Eligible short-term capital losses
- Eligible long-term capital losses
- Use STCL first against
Assumptions and limitations
STCL can offset STCG or LTCG; LTCL only LTCG. Eligible losses may carry forward for eight assessment years, subject to timely filing and expiry. Crypto losses cannot be used. Excludes special-rate ordering and relief interactions.
Enter only losses still within their eight-assessment-year life and eligible for set-off. Timely filing conditions matter. The tool does not select tax-optimal ordering across different rates, apply section 112A thresholds or net virtual-digital-asset losses.