Restriction on Input Tax Credit where tax is determined under section 74 for fraud-related determinations affecting ITC eligibility. The clause in section 17(5)(i) restricts Input Tax Credit where tax has been paid under section 74-pertaining to determinations made by reason of fraud or wilful misstatement or suppression of facts-for periods up to Financial Year 2023-24; this substitution was effected by the Finance (No.2) Act, 2024 and notified w.e.f. 01.11.2024. The restriction applies to fraud-based determinations and is distinguished from non-fraud determinations under section 73; related enforcement provisions on detention, seizure, confiscation and penalty are reflected by references to sections 129 and 130.