26 October 2012
I think you are meaning UD as un-absorbed depreciation. Yes this can be adjusted in next year against business income and not from other sources.
Next time when you ask any question kindly do not give short form as other experts they may not come forward to reply as they might not understand what you are asking. Like UD VD SD etc. In the initial stage I also failed to understand what you are asking and after lot of exercise I could understand it.