Income Tax Department

Ministry of Finance, Government of India

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Section 300

Application of other provisions of Act

Section

Section Number

300

Chapter

CHAPTER XVI - Procedure for assessment

Act

Income-tax Act, 2025

Year

2026

Application of other provisions of Act

Application of other provisions of Act.

300. Save as otherwise provided in this part, all other provisions of this Act shall apply to assessment made under this part.

Footnotes