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Accounting Standards Interpretations 4: Losses under the head Capital Gains - Accounting Standard (AS) 22, Accounting for Taxes on Income

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The issue is how AS 22 should be applied in respect of ‘loss’ arising under the head ‘Capital gains’ of the Income-tax Act, 1961 (hereinafter referred to as the ‘Act’), which can be carried forward and set-off in future years, only against the income arising underthat head as perthe requirements of the Act. | Accounting Standards Interpretations 4: Losses under the head Capital Gains - Accounting Standard (AS) 22, Accounting for Taxes on Income