Trick to remember setoff rules of STCL LTCL STCG and LTCG (except shares)
We found that many people make a mess in remembering rules of setoff ..so, here are simple rules (you can make these three adjustments for setoff )
1. STCL <-> STCG
2. STCL <-> LTCG
3. LTCL <-> LTCG
Now many people are very confused in this, so there is one trick to remember this section Let use consider-
STCL is small girl LTCL is big girl STCG is small boy and,
LTCG is big boy
Now,
1. Small girl can marry small boy of her age (STCL <-> STCG)
2. Small girl can marry Big boy who is somewhat bigger than her (STCL <-> LTCG)
3. Big girl can marry Big boy of her age (LTCL <-> LTCG)
4. BUt, Big girl can't marry small boy.. (LTCL cannot be adjusted by STCG)
I hope now nobody will forget this rule :)
Giriraaj Vyas
https://www.facebook.com/ipccincometax