LTCG Tax Liability even after 100% LTCG set off with BF LTCL

To resolve the issue, the taxpayer needs to explicitly opt out of the New Tax Regime (by selecting "Yes" in Personal Information for ITR-2 or filing Form 10-IEA first for ITR-3) to claim the 20% indexation benefit. Furthermore, to fix the tax calculation, they must fill Schedule CG, update Schedule CFL/BFLA, and click Compute to successfully set off the ₹3.86 Lakh gain against the ₹5 Lakh brought forward loss, reducing the net tax liability on this gain to zero.

Thank you Sir for the reply but to opt out from NTR may lead more tax burden under OTR. Govt. shold provide an option to taxpayer to choose regime for Capital Gain. This way assessee has to mandatorily pay tax even he is not liable for the tax. This is against to the natural justice.