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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

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Loss set-off

Regulation & tax

Using a realised capital loss to reduce taxable capital gains, under rules governing which kind of loss may offset which kind of gain.

In plain terms

Short-term losses are the flexible kind, offsetting both short-term and long-term gains. A long-term loss offsets only long-term.

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Indian stock market glossary · Market Vidyalaya