One-Time Relief in Capital Gains Tax under New Income Tax Bill 2025 – Accountant Log

At the time of reporting his income for the year 2024, should we take into account the incentives for interest and participation received last year? Patrick Viault, director of technical studies of the Conseil national de l'Ordre des experts-comptables, answers us. - Taxes 2025: the premiums for taxable interest and participation? "Yes, unless..." (My money and my rights).

One-Time Relief in Capital Gains Tax under New Income Tax Bill 2025 – Accountant Log

Synopsis What does this proposed change in capital gains tax provision mean? This means under clause 536 (n) of the Income Tax Bill, 2025 taxpayers are allowed to carry forward and set off of brought forward LTCL incurred up to 31 March 2026 against all future capital gains (including STCG) from tax year 2026-27 onwards. Key Provisions of the New Income Tax Bill, 2025 Any brought forward long-term capital loss (LTCL) incurred up to March 31, 20…