Set off priority for unabsorbed depreciation: establishes sequence for adjusting research, family planning and business losses. Depreciation is deductible under Profits and gains of business or profession, and any unabsorbed portion is carried forward and deemed part of depreciation for the next year. For set off, adjustments follow a three-tier priority: first current scientific research expenditure, family planning expenditure and current depreciation; second brought forward business loss; third unabsorbed depreciation and unabsorbed capital expenditure on scientific research or family planning.