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<h1>Finance Bill 2024 amends CGST Act's section 74, limiting tax determinations to FY 2023-24, updates heading, removes Explanation 2.</h1> Clause 133 of the Finance (No. 2) Bill, 2024, amends section 74 of the Central Goods and Services Tax Act. It introduces a new sub-section (12) to limit the applicability of section 74 to tax determinations for periods up to the Financial Year 2023-24. Additionally, the marginal heading is updated to reflect this change, and Explanation 2 is removed. These amendments aim to clarify the temporal scope of tax determinations under this section.