Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 291] [Entire Act] Union of India - Subsection Section 291(b) in The Income Tax Act, 2025 (b)the assessee is entitled to have carried forward and set off such loss under the provisions of the said sections.