Carry forward capital gain loss

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One client purchase shop 21.04.2016 for rs 505000 and sale same shop 500000 on the date 15.12.2022 he cames capital gain loss so my question is this transaction mandatory or not in mention income tax return if yes then can he forward capital gain loss for the next year plz guide.
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Can you justify that there is capital loss in the transaction?

What are the FMV as per Circle rate?


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