The Central Board of Direct Taxes (CBDT) has issued a new notification empowering the Commissioner of Income Tax at the Centralised Processing Centre (CPC) in Bengaluru. This allows the Commissioner to rectify mistakes in income tax records, including errors in tax computation, refunds, and interest calculations. They can also issue demand notices for these rectified cases, improving efficiency for tax processing.
The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has issued Notification No. 155/2025, empowering the Commissioner of Income Tax, Centralized Processing Centre (CPC), Bengaluru, to exercise concurrent powers under the Income-tax Act, 1961.
As per the notification, the Comm
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FAQ :
The CBDT has empowered the Commissioner of Income Tax, CPC Bengaluru, to rectify mistakes apparent from records under Section 154 and issue notices of demand under Section 156 of the Income-tax Act, 1961.
The Commissioner can rectify errors relating to tax computation, refund determination, pre-paid tax credits, and interest calculations under Section 244A.
These powers apply to all cases where orders have been passed through the interface between the Assessing Officer (AO) and the Centralised Processing Centre (CPC).
Yes, the Commissioner is authorised to delegate these functions to Additional or Joint Commissioners of Income Tax, who can further authorise Assessing Officers.
The aim is to enhance efficiency and transparency in handling rectification requests and demand notices for CPC-processed cases, improving communication between field formations and the CPC system.