Section 43B(H)

I want to ask about section 43B (H) of income tax my question is if this section is applicable from 01/04/2023 and I should pay outstanding amount of F.Y. 2023-24
But I want to ask if I have outstanding amount of previous year so should I pay total outstanding or only can I pay this F.Y. transactions....

Because my payment is very high amount including previous year outstanding....