Section 300 of the Income-tax Act, 2025

Where this section sits

Section 300 is in Chapter XVI — Procedure for Assessment, which runs from section 268 to section 301.

← Section 299  ·  Section 301 →

What this section does

A single sentence: save as otherwise provided in this Part, all other provisions of the Act apply to an assessment made under this Part. It creates no procedure of its own.

Why it is there

A Part that lays down a special assessment procedure would otherwise be read as a self-contained code, leaving it arguable that the general machinery of the Act — computation, rates, interest, appeal and recovery — does not reach an assessment made under it. This provision settles that question in the opposite direction and makes the special Part an exception carved out of the general Act rather than a replacement for it.

Who it applies to

• An assessee assessed under this Part
• The Assessing Officer making an assessment under this Part

What this means in practice

The presumption runs the other way from what a special procedure usually suggests: everything in the Act applies unless this Part itself says otherwise. So the absence of a provision in this Part is not a gap — the general provision fills it — and only an express contrary provision in the Part displaces the general one.

Where you meet this section

A taxpayer does not meet this section on its own. It is cited in an assessment order or an appeal when the question is whether a general provision of the Act — a limitation period, an interest charge, a right of appeal — applies to an assessment made under this Part.

The words themselves

What people get wrong

• Treating this Part as a complete code. The section applies every other provision of the Act except where the Part itself provides otherwise.
• Reading silence in the Part as exclusion. Only an express contrary provision displaces a general provision of the Act.

What this replaced

• 158BH - Application of other provisions of this Act

See the full 1961 to 2025 concordance.