Amendment of section 73

In section 73 of the Principal Act, - (i) for the marginal heading, the following marginal heading shall be substituted, namely: - "Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts."; (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.".