Section mapper · Filing, assessment and rectification
Section 157 of the Income-tax Act, 1961 is now
section 291 of the Income-tax Act, 2025
The order that tells you your loss has been accepted.
- Was
s.157, Income-tax Act, 1961 (repealed)- Is now
s.291, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 291 keeps the duty to notify you in writing of the loss as computed, which is what makes the carry-forward in sections 111 to 115 usable.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80 → s.121 — Why filing late costs you your carried-forward losses
- s.154 → s.287 — Rectifying an obvious mistake in an order or intimation
- s.156 → s.289 — Notice of demand — the bill the department sends you