ContentsLaws/Income-tax Act, 2025/Ch. 16/Section 300Section 300Chapter 16Application of other provisions of ActText as on 16 Jul 2026·In force from 1 Apr 2026·Official source: prsindia.org ↗ (opens in a new tab)Section 300: Application of other provisions of ActOfficialOfficial text (opens prsindia.org in a new tab)SaveSavedSaveSaveSavedSaveAskAskNoteYour noteNoteNoteYour noteNoteShareShareMoreAsk about Section 300Ask your own questionExplain section 300 simplyKey obligations here?Who does this apply to?Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter. 30Section 299Chapter 16 contentsSection 301