Note :
Rectification applications under Notification No. 22/2024-CT dated 08/10/2024 can be filed by taxpayers in cases where:
Orders have been issued for FY 2017-18, 2018-19, 2019-20, or 2020-21 under Sections 73, 74, 107, or 108.
Demand was raised or confirmed due to a violation of Section 16(4)