PSX Capital Loss Tax Treatment 2026 | Section 37A & NCCPL Explained

*PSX Capital Loss in Tax Return 2026 — Why Can't You Enter a Negative Value in IRIS?* Agar aap ne Pakistan Stock Exchange (PSX) mein shares sell kiye hain aur Tax Year 2026 mein capital loss incur hua hai, to sab se common question yeh hai: *"IRIS mein capital loss negative mein kahan enter karein?"* Is video mein hum explain karte hain: ✅ PSX capital gain/loss ka tax treatment ✅ Section 37A ka role ✅ Capital loss aur taxable capital gain mein difference ✅ IRIS mein negative value kyun enter nahi hoti ✅ Agar overall PSX result loss ho to kya report karna hai ✅ NCCPL Capital Gains Tax Certificate ka role ✅ Capital loss ka carry-forward mechanism ✅ Tax Year 2027 mein brought-forward loss ka adjustment ✅ Current year capital gain zero hone ka practical meaning Example: Agar PSX transactions ka result: Capital Gain = Rs. 200,000 Capital Loss = Rs. 500,000 Net result = Rs. 300,000 Loss To IRIS mein **negative Rs. 300,000 capital gain enter nahi kiya jata**. Current taxable capital gain remains **ZERO**, while the eligible unadjusted loss is maintained under the prescribed NCCPL mechanism for future adjustment, subject to applicable law. *Important:* Always reconcile your return with the NCCPL Capital Gains Tax Certificate and applicable provisions of the Income Tax Ordinance, 2001. #PSX #CapitalGain #CapitalLoss #NCCPL #TaxReturn2026 #IRIS #PakistanTax #Section37A #IncomeTaxPakistan #StockMarketPakistan #FBR #Taxation Welcome to Dawars Associates 🌟 Your Trusted Partner in Tax, Corporate, and Financial Consultancy! We offer comprehensive consultancy services to simplify your business compliance and help you focus on growth. Our Expertise Includes: ✅ Tax Services Income Tax Return Filing & Withholding Tax Submission Active Taxpayer List (ATL) Maintenance Sales Tax Return Filing (FBR & Provincial Authorities - SRB, PRA, KPRA, ICT, GB, AJK) Responding to FBR Notices & Tax Litigation (AC, DC, Appellate Tribunals, High Courts) ✅ Corporate Services Company Registration: Pvt Ltd, AOP, LLP, NGO, Trust, Foundation (Sec. 42) SECP Annual Filings (Forms A, 29, 28, 45) Share Transfers, Director Resignations, Address Changes, and Capital Increases Business Valuation & Windup Procedures ✅ Accounting & Financial Solutions Bookkeeping & Payroll Management Preparation of Annual Financial Statements Audit Report Issuance Accounting Software Implementation: Oracle JDE, Oracle Financial R12, Xero, Odoo, QuickBooks, Peachtree ✅ Special Registrations BOI Foreign Company, Liaison Office, and Branch Office Registrations Chamber of Commerce & Pakistan Engineering Council Registrations DTS (Tourism), OEP (Overseas Employment Promoters), PSEB, and PASHA Registrations 💡 Why Choose Us? With over 13+ years of experience, we’ve helped hundreds of businesses streamline their financial operations and achieve compliance hassle-free. Let’s Work Together to Simplify Your Business: 🌐 Visit: dawarsassociates.com 📍 Location: Find Us on Google Maps | https://goo.gl/maps/HGQwmQ1yZGxH3bH97 🔗 Connect: facebook.com/dawarsassociates | LinkedIn www.linkedin.com/company/dawarsassociates www.linkedin.com/in/khalidiqbaldawar/ 📅 Book Your Free Consultation Today: LinkedIn 📽 Subscribe for Valuable Insights on Tax, Corporate, Accounting, and Finance:    / @khalidiqbaldawar   💼 Simplify Your Compliance – Focus on Growing Your Business!