Under the Income-tax Act, 2025, which of the following losses cannot be set off against income under…

Section 114(1) of the Income-tax Act, 2025 allows a loss from a specified business to be set off only against profits of another specified business, section 113(1) confines a speculation loss to profits of another speculation business, and section 109(2) bars set off of a capital gains loss against any other head. None of the following losses can be set off against another head, so "All of the given options are correct". Sections 109 and 113 correspond to sections 71 and 73 of the repealed Income-tax Act, 1961.