Section-291 : Intimation of loss

1. Section-291 as per act

The Assessing Officer shall notify to the assessee by an order in writing the amount of the loss as computed by him for the purposes of section 111(1) or (2) or 112 or 113(2) or 115(1), where––

1. in the course of the assessment of the total income of any assessee, it is established that a loss has taken place; and
2. the assessee is entitled to have carried forward and set off such loss under the provisions of the said sections.

2. Help and useful links for Section-291

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. How to Handle Income Tax (IT) Department Notices?
4. How to Carry Forward Capital Losses, Set Off Rules
5. Self Service (DIY) Income Tax Filing made Easy