Demand notice (u/s 143(1) AY 21-22

This discussion addresses a common issue where an individual receives a demand notice under Section 143(1) for AY 21-22, even though they have already paid their due tax, which is reflected in their 26AS. The core problem is that the tax department has not accounted for the self-assessed tax paid. While rectification under Section 154 is usually the solution, it appears to be limited to AY 20-21. The thread explores potential solutions, including filing a revised return, but the primary challenge is the system's restriction on raising rectification requests for AY 21-22.