Tax-loss harvesting calendar
For foreign equity, short-term losses (under 24 months) can offset any capital gains; long-term losses can only offset long-term gains. Add lots to find the optimal harvest window.
Your foreign-equity lots
Long-term LOSS-₹80,000· 26.8 months heldHarvest LTCL — only offsets LT gains
Long-term LOSS-₹1,20,000· 45.2 months heldHarvest LTCL — only offsets LT gains
Short-term GAIN+₹45,000· 22.0 months heldWait 72d for LTCG
Net taxable gain after harvest
₹45,000
STCL absorbs first, LTCL absorbs LTCG only
Short-term losses (STCL)₹0
Short-term gains (STCG)₹45,000
Long-term losses (LTCL)₹2,00,000
Long-term gains (LTCG)₹0
LTCG after LTCL offset₹0
Net STCG₹45,000
Net LTCG₹0