https://www.taxtmi.com/manuals?id=4161 Restrictions limit intra-head loss adjustments: speculative business loss only against speculative income; long-term capital loss only against long-term capital gains while short-term capital loss may be set off against either; losses cannot be set off against winnings from lotteries, gambling, or betting; racehorse business loss is confined to that business; and losses from specified businesses (such as cold chain, warehousing for agricultural produce, or housing projects) are restricted to income from the specified business. en-us Mon, 25 Dec 2023 17:13:00 +0530 Thu, 11 Jan 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4161 Restrictions limit intra-head loss adjustments: speculative business loss only against speculative income; long-term capital loss only against long-term capital gains while short-term capital loss may be set off against either; losses cannot be set off against winnings from lotteries, gambling, or betting; racehorse business loss is confined to that business; and losses from specified businesses (such as cold chain, warehousing for agricultural produce, or housing projects) are restricted to income from the specified business. Manuals Income Tax Mon, 25 Dec 2023 17:13:00 +0530 https://www.taxtmi.com/manuals?id=4161