Section 42: In section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely:

Q: What does Section 42 of The Press and Registration of Periodicals Act, 2023 (TPRPA) deal with?

Section 42 TPRPA pertains to "In section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely:". It is part of the The Press and Registration of Periodicals Act, 2023, a legislation enacted by the Parliament of India. Section 42 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely:. As verified on 19 May 2026.

Q: Is Section 42 TPRPA still in force?

Yes, Section 42 of the The Press and Registration of Periodicals Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 42 TPRPA?

धारा 42 TPRPA is the Devanagari Hindi reference for Section 42 of the The Press and Registration of Periodicals Act, 2023. Section 42 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely:. As verified on 19 May 2026.

Q: What is Dhara 42 TPRPA?

Dhara 42 TPRPA is the Roman Hindi reference for Section 42 of the The Press and Registration of Periodicals Act, 2023. "Dhara" means "Section" in Hindi. Section 42 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely:. As verified on 19 May 2026.

Q: How to cite Section 42 of The Press and Registration of Periodicals Act, 2023?

Cite as: "Section 42, The Press and Registration of Periodicals Act, 2023 (TPRPA)" in legal briefs. For academic writing, use the BlueBook format: The Press and Registration of Periodicals Act, 2023, 2023, § 42 (India).

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"Provided that for the assessment year commencing on or after the 1st day of April, 2023, the deduction under this clause shall be one hundred per cent. of such income.".