Under the Ministry of Finance, the Central Board of Direct Taxes (CBDT) has issued Notification No. 155/2025, authorising the Commissioner of Income Tax, Centralised Processing Centre (CPC), Bengaluru, to exercise concurrent powers under the Income-tax Act, 1961.
The Commissioner, CPC Bengaluru, under the notification, can now-
- Correct mistakes apparent from records u/s 154 of the Act, including errors of tax computation, refund determination, pre-paid tax credits, and interest calculations u/s244A.
- U/s 156, issue notices of demand for such rectified cases.
Such powers apply to all cases where the orders have been passed via the interface between the Assessing Officer (AO) and the Centralised Processing Centre (CPC).
The CBDT has authorised the commissioner to delegate such operations to Additional or Joint Commissioners of Income Tax, who in turn can authorise Assessing Officers for performing the necessary rectifications and issuing related orders.
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This measure aims to enhance efficiency and transparency in managing rectification requests and demand notices from CPC-processed cases, ensuring smoother communication between field formations and the CPC system.
From the date of its publication in the official Gazette, the notification comes into force.
Read CBDT Notification No. 155/2025
