Dear Sir,
Hope you are doing well !!
1. Yes, you will get the indexation benefit on the same.
Please note that the ITR is filed before due date to carry forward the capital loss.
Please note that the Income Tax does not allow loss under the head capital gains to be set off against any income from other heads – this can be only set off within the ‘Capital Gains’ head. Long Term Capital Loss can be set off only against Long Term Capital Gains. Short Term Capital Losses are allowed to be set off against both Long Term Gains and Short Term Gains.
Fortunately, if you are not able to set off your entire capital loss in the same year, both Short Term and Long Term loss can be carried forward for 8 Assessment Years immediately following the Assessment Year in which the loss was first computed.
Also, you cannot be carried forward the losses if the return is not filed within the original due date .
2.It would be taxable under the head income from other sources.