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    <description>The Assessing Officer must notify the assessee by written order the amount of loss computed for the purposes of section 111(1) or (2) or 112 or 113(2) or 115(1) when a loss is established in assessment and the assessee is entitled to carry forward and set off such loss; Clause 291 formalises this intimation requirement to link assessment findings with future carry forward and set off relief.</description>
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