Extension of limitation under Section 73 for tax recovery; deadlines extended for specified financial years. The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised, modifying earlier notifications; the revised deadlines for issuance of such recovery orders are the end of April 2024 for one financial year and the end of August 2024 for the other, under the statutory power to extend limitation periods.