Application of other provisions of Act
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.
Income Tax Act 2025: Section 300 for Tax Year 2025-26
Section 300 of the Income Tax Act 2025 states that, unless specified otherwise in this Chapter, all other provisions of the Act apply to assessments under Chapter XVI.
