carry forward and set off

I think, No.

Almost. As its casual income, not under PGBP.

1. The relevant sections relating to casual income such as winnings from a card game are sec 115BB, sec 194B and sec 70. 
2. Income from card games will be considered as casual income and the same will be chargeable to tax u/s 115BB @ 30%. It is important to note that the entire winnings will be chargeable to tax @ 30%. 
3. Now with respect to loss, sec 70 which deals with set-off of a loss on inter source adjustments, had not specifically dealt with a loss under the category casual income. However, an explanation was provided that loss under casual income will not be allowed to be set off against the income under the same source. 
5. In the given case the winnings (and not profit as used by IT) from card games will be subject to tax @ 30 %. This income alone will be subject to tax @ 30% u/s 115BB and no other expenses or losses will be allowed to be set off against such income. 
Please correct me if the above interpretation has an alternative view. 

Can you please provide the relevant provision or explanation for the same from the department?