AOP -- Tax Losses

[Breakevens]

losses of professional AOP is shared by the members of the AOP.Each member will bear the same amount of loss as he bears the profits of AOP(i.e you can say the profit sharing ratio,which means the the members of professional AOP will bear the loss in the same ratio as they hav shared profits)

losses of non-professional AOP will b treated in da same way as they would hav been in case of a residant person.(i.e whatever u have learned in case of residant person you can apply in case of non-professional AOP as well.)
Well i hope yr Question will b beyond what i have answered,but with ma all honesty,what i understood,i answered.