§ 300
Chapter XVI — Procedure For Assessment
Application of other provisions of Act
Income-tax Act, 2025
Except where this part specifically states otherwise, every other rule in the Income‑Tax Act applies to assessments made under this part.
📜 Official text of the section +
300. Save as otherwise provided in this part, all other provisions of this Act shall
apply to assessment made under this part.
Interpretation.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.