Sec-54F exemption and Carry forward losses

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23 Points Posted on 13 July 2026

The case is:

1. LTCG from india unlisted shares of Rs.1.25Cr.(Jan-26)

2. LTCL from foreign shares of Rs. 32L. (Aug-25)

And invested in House property of Rs.1.25 Cr to claim Sec-54F.

Can i claim Sec-54F exemption for Gain of Rs.1.25Cr for the invested in HP and carry forward my loss of Rs.32L to next year..

Is that possible..bcz in winman it is netting of and not carry forwarding losses...

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Finance/Compliance Consultant

67212 Points Posted on 13 July 2026

Mandatory Set-off: You must set off your Rs. 32 Lakh LTCL against your Rs. 1.25 Cr LTCG, leaving a net LTCG of Rs. 93 Lakhs.
Exemption: You can claim the Section 54F exemption on this remaining gain of Rs. 93 Lakhs by virtue of your Rs. 1.25 Cr investment.
Carry Forward: Since the loss is utilized against the current year's gain, there is no balance of LTCL remaining to be carried forward to next year.

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