set off & carry forward of depreciation in case of speculation business and specified businesses u/s 35 AD.

Unabsorbed depreciation can be setoff upto any number of years.. If yiu have sufficient profit to setoff.
Order of setoff
1. Current year depreciation
2. Current year losses
3. Bf losses
4. Unabsorbed depreciation

For 35AD Losess of 35AD Can be setoff only against 35AD profits. Return filling on or before due date is mandatory

so you are saying that the provisions regarding set off and carry forward of unabsorbed depreciation in case of speculation business and specified businesses u/s 35AD are same as in case of normal business.

Unabsorbed depreciation - Its the amount of depreciation which the assessee couldnt claim as expenditure in his profit and loss account due to lack of sufficient credit in the credit side of p&l account or other expenses.. such loss in p&l account due to the excess depreciation is called unabsorbed depreciation. such depreciation can be set off against any head of income in the current year and the balance not setoff can be carried forward for any number of years. treatment of current year depreciation: a. claim deduction of current year depreciation from the business to which it relates. b. Deficiency in a. can be setoff against profits and gains of any other business of the assessee. c. Deficiency in b. can be set off against any other head of income of current previous year d. Deficiency in c. is "unabsorbed depreciation" for the current previous year. the unabsorbed depreciation has same treatment as business loss which is carried forward - for accounting purpose.

Bro it means that unabsorbed dep related to speculative business or specified can be setoff and carry forwarded but not if it does not relate to speculative business and specified business. Its but obvious that we wouldhave maintain BOA Seperately