कर घाटा बोक्ने नियम

Losses are not wasted in the Nepali system because a company can carry them forward to offset profits of later years. The carry forward period is prescribed, and within that window a firm that lost money building the business can recover the shelter against future earnings, softening the tax bill in the profitable years after the turning point. The mechanics require the loss to be established and the return showing it to have been filed in time. A loss not disclosed in the return for the year it arose cannot generally be resurrected later, so early filing is not merely discipline but a matter that protects the future deduction. The carried loss reduces each later year's profit until it is used or expires. Managing the window is a planning exercise. Using a loss in a small-profit year may waste it against a coming large-profit year, so companies time gains to absorb the shelter fully. The carry forward clock runs from the loss year, which makes dividend timing, disposal gains and contract recognition all part of the same calculation. A loss register reviewed each return season is routinely worth more than a year of careful expense recording.