Metropolis Healthcare Ltd on Monday said it has received a Rs 24.46 crore income tax demand from the income tax authority.An income tax demand of Rs 24.46 crore (tax plus interest) has been raised by the Assistant Commissioner of Income Tax, Mumbai, Income Tax Department for assessment year (AY) 2023-24, Metropolis Healthcare said in a regulatory filing.The actual demand for AY 2023-24 will come to Rs 24.19 crore after adjusting rectification of Rs 27 lakh pertaining to AY 2023-24, it added.For the Rs 27 lakh demand, tax plus interest, for AY 2023-24, the company has brought to the notice of ACIT that an error has occurred during the computation of tax and ACIT has not granted credit for certain taxes already paid by the company.Metropolis Healthcare further said it has filed an application for rectification and issuance of the rectification order on account of TDS credit, advance tax, and self-assessment tax credits not allowed. ACIT has accepted the application and is in the process of rectifying it."We will be filing an appropriate appeal before the CIT (appeal) against the assessment order," the company said, adding that based on legal advice it believed that the order would not have any immediate material financial impact as there is merit in the accounting principle applied by it.However, it said the company on prudency has already taken the provision of Rs 19.64 crores (as of December 31, 2023) for the said assessment year out of the net tax demand of Rs 24.19 crore for AY 2023-24.