Section 25: In section 54 of the Income-taxAct, with effect from the 1st day ofApril, 2024,

Q: What does Section 25 of The Press and Registration of Periodicals Act, 2023 (TPRPA) deal with?

Section 25 TPRPA pertains to "In section 54 of the Income-taxAct, with effect from the 1st day ofApril, 2024,". It is part of the The Press and Registration of Periodicals Act, 2023, a legislation enacted by the Parliament of India. Section 25 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 54 of the Income-taxAct, with effect from the 1st day ofApril, 2024,. As verified on 19 May 2026.

Q: Is Section 25 TPRPA still in force?

Yes, Section 25 of the The Press and Registration of Periodicals Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 25 TPRPA?

धारा 25 TPRPA is the Devanagari Hindi reference for Section 25 of the The Press and Registration of Periodicals Act, 2023. Section 25 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 54 of the Income-taxAct, with effect from the 1st day ofApril, 2024,. As verified on 19 May 2026.

Q: What is Dhara 25 TPRPA?

Dhara 25 TPRPA is the Roman Hindi reference for Section 25 of the The Press and Registration of Periodicals Act, 2023. "Dhara" means "Section" in Hindi. Section 25 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 54 of the Income-taxAct, with effect from the 1st day ofApril, 2024,. As verified on 19 May 2026.

Q: How to cite Section 25 of The Press and Registration of Periodicals Act, 2023?

Cite as: "Section 25, 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, § 25 (India).

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in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:—

"Provided also that where the cost of new asset exceeds ten crore rupees, the amount exceeding ten crore rupees shall not be taken into account for the purposes of this sub-section.";

in sub-section (2),—

after the words "amount so deposited shall ", the words, brackets and figure ", subject to the third proviso to sub-section (1)" shall be inserted;

after the proviso, the following proviso shall be inserted, namely:—