Amendment of section 74.

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..... ax Act, (i) in the marginal heading, after the words Determination of tax , the words and figures , pertaining to the period upto Financial Year 2023-24, shall be inserted; (ii) after sub-section (11) .....

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..... e applicability of the said section for determination of tax pertaining to the period upto Financial Year 2023-24. It also proposes to amend the marginal heading of the said section accordingly. - s .....

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