Restriction on set-off of losses: losses from specified other sources only adjustable against income from same source. Losses arising from specified sources under the head 'Income from other sources' - including lotteries, crossword puzzles, races, card games, other games, and gambling or betting - shall not be set off except against income from the same source; the provision confines permissible adjustment of any net loss for an assessment year to income, if any, from that identical specified source.