What are the restrictions to be kept in mind while making intra-head adjustment of loss?
Following restrictions should be kept in mind before making intra-head adjustment of loss:

Loss from speculative business cannot be set off against any income other than income from speculative business. However, non-speculative business loss can be set off​ against income from speculative business.
Long-term capital loss cannot be set off against any income other than income from long-term capital gain. However, short-term capital loss can be set off against long-term or short-term capital gain.
No loss can be set off against income from winnings from lotteries, crossword puzzles, race including horse race, card game, and any other game of any sort or from gambling or betting of any form or nature.
Loss from the business of owning and maintaining race horses cannot be set off against any income other than income from the business of owning and maintaining race horses.
Loss from business specified under section 35AD cannot be set off against any other income except income from specified business.​ ( section 35AD​ is applicable in respect of certain specified businesses like setting up a cold chain facility, setting up and operating warehousing facility for storage of agricultural produce, developing and building a housing projects, etc.). ​