Application of other provisions of Act

Section 300 — - APPLICATION OF OTHER PROVISIONS OF ACT

Section 300 is the substantive equivalent of 1961 s. 158BH -- the provision dealing with application of other provisions of act within the BLOCK ASSESSMENT framework triggered by search and seizure (s. 247). Section 247 search triggers block-period assessment under s. 294 (procedure) and ss. 192 (60% rate) / 195 / 295-301 cumulative framework.

STATUTORY ARCHITECTURE: Application of other provisions of Act is part of the block-assessment framework activated post-search. The provisions ss. 292-301 collectively govern: search-led undisclosed-income determination; block-period (typically 6 / 10 years preceding); 60% flat tax under s. 192; specific procedural / time-limit / penalty / interpretation rules. Practitioner: search-led tax cases are high-stakes; immediate engagement of senior counsel; appellate route direct to ITAT (skipping CIT(A)).

CROSS-REFERENCES

• Section 192 -- 60% block-period tax.
• Section 247 -- Search and seizure (trigger).
• Section 292-294 -- Block assessment computation.
• Section 271AAB / equivalent -- Search-related penalty.