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of <h1>Finance Bill 2024 proposes amending CGST Act's section 51 to include new section 74A in tax provisions.</h1> Clause 123 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 51 of the Central Goods and Services Tax Act. It seeks to modify sub-section (7) by adding a reference to the new section 74A, alongside existing references to sections 73 and 74. This amendment is intended to ensure the inclusion of section 74A in the relevant legal framework concerning tax provisions.
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