Section 100: In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:

Q: What does Section 100 of The Press and Registration of Periodicals Act, 2023 (TPRPA) deal with?

Section 100 TPRPA pertains to "In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:". It is part of the The Press and Registration of Periodicals Act, 2023, a legislation enacted by the Parliament of India. Section 100 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:. As verified on 19 May 2026.

Q: Is Section 100 TPRPA still in force?

Yes, Section 100 of the The Press and Registration of Periodicals Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 100 TPRPA?

धारा 100 TPRPA is the Devanagari Hindi reference for Section 100 of the The Press and Registration of Periodicals Act, 2023. Section 100 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:. As verified on 19 May 2026.

Q: What is Dhara 100 TPRPA?

Dhara 100 TPRPA is the Roman Hindi reference for Section 100 of the The Press and Registration of Periodicals Act, 2023. "Dhara" means "Section" in Hindi. Section 100 of The Press and Registration of Periodicals Act, 2023 (TPRPA) governs in section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:. As verified on 19 May 2026.

Q: How to cite Section 100 of The Press and Registration of Periodicals Act, 2023?

Cite as: "Section 100, 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, § 100 (India).

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Wednesday, 20 May 2026

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Table of Contents

The Press and Registration of Periodicals Act, 2023

Chapter IIIDIR — ECT TAXES, Income-tax

Section 100

In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:

"(iv) where the time-limit for amending any order or filing of rectification application under sub-section (6B) expires on or after the 1st day of February, 2021, but before the 1st day of February, 2022, such time-limit shall be extended to the 30th - day of September, 2023."