Section 300 — Application of other provisions of Act: its source in the Income-tax Act, 1961

Section 300 (Application of other provisions of Act) of the Income-tax Act, 2025 corresponds to Section 158BH (Application of other provisions of this Act) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 158BH — Application of other provisions of this Act

read both texts · §158BH (1961) vs §300 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 300 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 158BH of the Income-tax Act, 1961.

What does Section 300 of the Income-tax Act, 2025 deal with?

Section 300 — "Application of other provisions of Act", under CHAPTER XVI - Procedure for assessment of the Income-tax Act, 2025.

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same chapter · chapter xvi - procedure for assessment · income-tax act, 2025

Section 293 — Computation of total undisclosed income of block period
Section 294 — Procedure for block assessment
Section 295 — Undisclosed income of any other person
Section 296 — Time-limit for completion of block assessment
Section 297 — Certain interests and penalties not to be levied or imposed
Section 298 — Levy of interest and penalty in certain cases
Section 299 — Authority competent to make assessment of block period
Section 301 — Interpretation

frequently looked up · income-tax act, 2025

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