Capital gain/loss setoff

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As per income tax act, loss under the head of capital gain can not be set off against any other head of income. It is set off under capital gain head only. It means that A short-term capital loss can be set-off against any capital gain (whether long-term or short-term ) A long-term capital loss can be set-off only against a long-term capital gain. If a capital loss cannot be set-off against a capital gain of that particular year, it can be carried forward for the next eight years. Your opinion on these post!