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of <h1>Taxpayers Can Offset Losses Against Profits Within Same Income Category: Understanding Intra-Head Adjustment Rules</h1> Intra-head adjustment refers to the process where a taxpayer can offset a loss from one source of income against a profit from another source within the same category or head of income. This adjustment allows for the balancing of losses and gains under the same income head, such as offsetting a loss from one business against a profit from another business.
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