Block Credit - Any tax paid in accordance with the provisions of sections 74 [section 17(5)(i)]

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....he provisions of sections 74 Section 17(5) Clauses (i) - Any tax paid in accordance with the provisions of sections 74, 129, and 130 [ section 74 in respect of any period up to Financial Year 2023-24....

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.... any reason other than fraud or any wilful-misstatement or suppression of facts. * Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availe....