Where the net result for any assessment year in respect of any source falling under any head of income is a loss; the assessee is entitled to set-off the amount of such loss against his income from any other source under

Where the net result for any assessment year in respect of any source falling under any head of income is a loss; the assessee is entitled to set-off the amount of such loss against his income from any other source under the same head. However, certain losses are not being allowed to be set-off as per General Rule. Find out from the following which are those : (i) Speculative business loss (ii) Long term capital loss (iii) Casual income (iv) Loss from an exempt source