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Home > Income Tax Act 2025 > Section-300Last Updated: Sep 30th 2025

Section-300 : Application of other provisions of Act

Section-300 provides for saving clause with respect to application of other provisions of the Act. Learn to understand the section-300 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-300 as per act

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

2. Help and useful links for Section-300

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. How to Handle Income Tax (IT) Department Notices?
  4. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.