If for the AY 2026-27 - 

Business loss - 1.5lakhs

LTCG (112A) - 1.3lakhs

What is the business loss carry forward amount? 

Is it to set off against LTCG after considering 1.25lakhs exemption or before? i.e. LTCG in excess of 1.25lakhs is 5,000, therefore the business loss carried forward is 1.45 lakhs?

Or is it carry forward of 20,000 business loss?