If a salaried individual has incurred the interest/delayed charges for debit balances for delivery of shares. Such shares was pledged for the debit balances. Then they have been sold out within less time than a year. The selling was resulted in short term loss for the year say Rs.100/- and considerable interest/delayed charges has been levid in the statement of broker house say rs. Rs.20. So the carry forward short term loss would be 100 or 100+20 =120 please guide