Section 300
Section 300: application of other provisions of Act
Section 300 is the closing, catch-all provision of the block-assessment scheme (sections 292 to 300). It confirms that, apart from what sections 292 to 300 specifically provide, every other provision of the Income-tax Act, 2025 continues to apply to an assessment made under this special Part.
What the section says
Save as otherwise provided in this Part, all other provisions of the Act apply to an assessment made under this Part.
Frequently asked questions
Do normal provisions of the Act still apply to a block assessment?
Yes - Section 300 confirms that, except where sections 292 to 300 specifically say otherwise, all the Act's other provisions continue to apply to a block assessment made under this special Part.
Related sections
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Talk to our team about a block assessment caseLast updated 9 September 2026