What is the meaning of inter-source adjustment?​

If in any year the taxpayer has incurred a loss from any source under a particular head of income, then he is allowed to adjust such loss against income from any other source falling under the same head.

The process of adjustment of loss from a source under a particular head of income against income from other sources under the same head of income is called an intra-head adjustment, e.g., Adjustment of loss from business A against profit from business B.​