Q. Assertion Newton's third law of motion is applicable only when bodies are in motion.
Reason Newton's third law applies to all types of forces, e.g. gravitational, electric or magnetic forces, etc.

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Solution:

According to Newton's third law of motion, it is impossible to have a single force out of mutual interaction between two bodies, whether they are moving or at rest.
It means, third law of motion is applicable to all the bodies either at rest or in motion and this law is also applicable to all types of forces.
Therefore, Assertion is incorrect but Reason is correct.