Reference expansion in section 77 broadens linked provisions to include an additional tax provision, extending its reach. The amendment substitutes the citation in clause (a) of sub-section (2) of Section 77 so that the prior reference to sub-section (1) of section 73 is replaced by a widened reference that includes both sub-section (1) of section 73 and section 74A, thereby extending the reach of Section 77(2)(a) to the newly included provision.