An assessee is having Brought Forwarded Capital loss for the A.Y.2025-26 of Rs.270 lakhs. For the A.Y.2025-26, he has a Long term Capital Gain of Rs.120 lakhs without indexation of cost. If cost is indexed, then it's again a Capital Long term loss. However, under the new provisions, only for computing tax on long-term capital Gain indexation is considered. Because of this two issues are coming in current year computation: 1. There's no tax on capital Gain is seen computed, but Brought forward loss is getting reduced by Rs.120 lakhs. 2. Also surcharge is being added to other heads of Income, as if his income is more than 100 lakhs.The law, as drafted, causes reduction of carried-forward losses and surcharge exposure even where no effective taxable LTCG exists.