Amendment of Section 73

ln the Principal Act, in Section 73,-(i) in the marginal heading, after the words 'Determination of tax", the words and figures "pertaining to the period up to Financial Year 2023-24", shall be inserted:(ii) after sub-section (11), the following sub-section shall be inserted, namely:-"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24".