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    <title>rectification application after filing of appeal</title>
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    <description>Filing an appeal and seeking rectification are distinct remedies and generally cannot proceed in parallel; taxpayers must choose the remedy that fits the merits because each requires different factual and legal foundations. Administrative portals may block rectification after an appeal is lodged, reflecting FAQ guidance though the statute lacks an explicit prohibition. For corrections to appeal submissions, additional filings or manual submissions with dated acknowledgement may be used; advisers should determine whether the action sought is a rectification of the order or an amendment to appeal records and act within procedural time limits.</description>
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      <description>Filing an appeal and seeking rectification are distinct remedies and generally cannot proceed in parallel; taxpayers must choose the remedy that fits the merits because each requires different factual and legal foundations. Administrative portals may block rectification after an appeal is lodged, reflecting FAQ guidance though the statute lacks an explicit prohibition. For corrections to appeal submissions, additional filings or manual submissions with dated acknowledgement may be used; advisers should determine whether the action sought is a rectification of the order or an amendment to appeal records and act within procedural time limits.</description>
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