Rule of carry forward of loss

Type of Loss Profit against which C/F loss can be set-of No. of Year C/F
1. HP Loss Income under head "Income from HP. 8 Years
2. Speculation Loss Speculation Profit 4 Years
3. Non- Speculation Business loss    
  (i) on a/c of unabsorbed depn and Family planning any income not being salary income No-time limit
  (ii) other remaining business any business profit wheather from speculation or otherwise. 8 years
4. Capital Loss    
  (i) Short-term capital loss any income under the Head of "Capital Gains". 8 years
  (ii) Long-term capital loss Long term Capital gains. 8 years
5. Loss from the activity of owning and maintaining race horses. Income from the actvity of owing and maintining race horses. 4 Years