Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVI · Procedure for Assessment

300Application of other provisions of Act.

Section 300 · Chapter XVI · B.—Special procedure for assessment of search cases · page 364 of the Act

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

Section 300 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.