Intimation of loss: assessing officer must notify the assessee in writing of computed loss when carry forward eligibility exists. Section 291 requires the Assessing Officer to issue an order in writing notifying the assessee of the amount of loss as computed for the purposes of section 111(1), 112, 113(2) or 115(1) where a loss is established during assessment of total income and the assessee is entitled to carry forward and set off that loss under those provisions.