https://www.taxtmi.com/forum/issue?id=5271 Statutory set-off rules permit adjustment across heads of income; a dividend taxed at a special rate is not categorically barred from being set off against business losses. The special rate does not by itself preclude set off, and carry forward of business losses is governed by the same statutory adjustment mechanism and may be applied against such dividend income as permitted by law. en-us Mon, 04 Feb 2013 13:26:20 +0530 Thu, 23 Jan 2025 15:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5271 Statutory set-off rules permit adjustment across heads of income; a dividend taxed at a special rate is not categorically barred from being set off against business losses. The special rate does not by itself preclude set off, and carry forward of business losses is governed by the same statutory adjustment mechanism and may be applied against such dividend income as permitted by law. Discussion-Forum Income Tax Mon, 04 Feb 2013 13:26:20 +0530 https://www.taxtmi.com/forum/issue?id=5271