[2] Following an increase in the number of entries, an additional preliminary round was added to the competition format.
Replays were also removed entirely from the tournament, having been restricted to just the Preliminary Round in the previous season.
Abbey Vale, Cupar Hearts, Loch Ness, and Luncarty all took part in the competition for the first time.
[4] Carluke Rovers are taking part in the competition for the first time having gained their SFA club licence, along with Glenafton Athletic who previously competed as a qualifier.
The draw for the quarter-finals was made on 11 February 2024 at 4:40pm live on BBC One Scotland.
The draw for the semi-finals was made on 11 March 2024 live on BBC Scotland following the Greenock Morton v Heart of Midlothian match.
The Scottish Cup is broadcast by Viaplay Sports and BBC Scotland.