Amendment of Section 74

ln the Principal Act, in Section 74,-(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) and before Explanation 1, 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" .(iii) the Explanation 2 shall be omitted.