Is it compulsory to adjust last years LTCapital loss against this years LTCapital gains,

Samantha J (1236 Points)

12 May 2021  
1.last ay long term capital loss is rs 10000 which is carried forward.
2.This year ay long term gains is rs60000 which is less than 1lakh thus exempt.
can last yrs loss of rs10000 Not Be Adjusted against rs 60000 and can it be carried forward next year ?Or has it to be compulsorily adjusted this year?