Clubbing of income: capital loss

Akhilesh Nautiyal (1 Points)

09 July 2023  

I transfered money to my wife and she invested it in equities/shares. She has incurred captial losses both short term and long term. I would like to show it in my iTR along with the my capitals gains in schedule capital gains. But in schedule SPI(speicified person income) under section 54, where we have to show the income of spouse separately, the cell "Amount" does not accept negative numbers. Kindly let me know where can I show the capital losses incurred by my wife separtely.