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What are the provisions framed under the Income-tax law in relation to carry forward and set off of business loss other than loss from speculative business?

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....f any business/profession (other than speculative business) cannot be fully adjusted in the year in which it is incurred, then the unadjusted loss can be carried forward for making adjustment in the next year. In the subsequent year(s) such loss can be adjusted only against income charged to tax under the head "Profits and gains of business or profession". Loss under the head "Prof....

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What are the provisions framed under the Income-tax law in relation to carry forward and set off of business loss other than loss from speculative business?