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        F. Acts / Amendment Acts

        Section 136 - Amendment of section 73.

        Finance (No. 2) Act, 2024
        Central Goods and Service Tax

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        Applicability of tax determination confined to liabilities up to the specified financial year by statutory amendment. Amendment confines the section's application to determination of tax pertaining to the period up to Financial Year 2023 24 by expanding the marginal heading and inserting a new sub section to state that the section applies for that specified period.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Applicability of tax determination confined to liabilities up to the specified financial year by statutory amendment.

                            Amendment confines the section's application to determination of tax pertaining to the period up to Financial Year 2023 24 by expanding the marginal heading and inserting a new sub section to state that the section applies for that specified period.


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