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 Commissioner, CPC Bengaluru, can now:
- Rectify mistakes apparent from records under Section 154 of the Act, including errors relating to tax computation, refund determination, pre-paid tax credits, and interest calculations under Section 244A.
- Issue notices of demand under Section 156 for such rectified cases.
These powers apply to all cases where orders have been passed through the interface between the Assessing Officer (AO) and the Centralized Processing Centre (CPC).
The CBDT has also authorized the Commissioner to delegate these functions to Additional or Joint Commissioners of Income Tax, who in turn can authorize Assessing Officers for carrying out the necessary rectifications and issuing related orders.
This measure is aimed at enhancing efficiency and transparency in handling rectification requests and demand notices arising from CPC-processed cases, thereby ensuring smoother communication between field formations and the CPC system.
The notification comes into effect from the date of its publication in the Official Gazette.
Official copy of the notification has been attached
CAclubindia
