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    <title>What is the meaning of intra-head adjustment?</title>
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    <description>Intra-head adjustment permits a loss from a source to be adjusted against income from another source under the same head of income; for example, a loss from business A may be offset against profit from business B, provided both fall within the same head. The adjustment is confined to sources within that head and does not allow set off across different heads of income.</description>
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    <pubDate>Mon, 25 Dec 2023 17:12:00 +0530</pubDate>
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      <description>Intra-head adjustment permits a loss from a source to be adjusted against income from another source under the same head of income; for example, a loss from business A may be offset against profit from business B, provided both fall within the same head. The adjustment is confined to sources within that head and does not allow set off across different heads of income.</description>
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