How is CBDT Empowering CPC Bengaluru to Expedite Tax Rectifications?
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Synopsis
In a significant change, the CBDT has granted CPC Bengaluru enhanced powers to expedite tax rectifications. This initiative aims to streamline processing, correct errors, and improve taxpayer services. Learn how these measures will affect income tax processing and enhance the accuracy of refunds.
Key Takeaways
- CPC Bengaluru gains authority to rectify tax errors.
- Quicker resolution for taxpayer grievances.
- Improvements in refund accuracy.
- Digital interface for rectification issues.
- Enhanced accountability through tiered delegation.
Bengaluru, Nov 10 (NationPress) In an initiative aimed at enhancing the efficiency and precision of income-tax processing, the Central Board of Direct Taxes (CBDT) has empowered the Commissioner of Income-Tax at the Centralised Processing Centre (CPC), Bengaluru, to amend errors and issue demand notices as per the Income-Tax Act.
This new directive allows the CPC in Bengaluru to utilize concurrent powers under Sections 120(1) and 120(2) of the Income-Tax Act, 1961, facilitating a faster resolution of taxpayer complaints related to computation errors or refund discrepancies.
As per a recent announcement from the Ministry of Finance, the Commissioner of Income-Tax at CPC, Bengaluru, now possesses the authority to issue demand notices under Section 156 of the Act and rectify inaccuracies in records as outlined in Section 154.
These corrections involve rectifying erroneous refund calculations, eliminating prepaid tax credits such as TDS, TCS, or advance tax, and addressing refunds under double taxation agreements or Section 244A interest calculations.
The directive also enables the designated Commissioner to grant Additional or Joint Commissioners of Income-Tax written authority to delegate specific rectification or follow-up duties to Assessing Officers. This tiered delegation system aims to enhance accountability and accelerate the resolution process.
This structure empowers CPC Bengaluru to tackle rectification concerns directly, which were previously managed by the CPC and field assessing officers, utilizing a digital platform. This action reinforces the government's commitment to delivering effective taxpayer services through decentralization and digitization of administrative authority.
The notification is effective immediately following its publication in the Official Gazette.
Previously, last month, the CBDT had decided to extend the deadline for filing the Return of Income for assessees covered by sub-Section (1) of Section 139 of the Income Tax Act, 1961, from October 31 to December 10.
Moreover, for assessees mentioned in clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Act, the 'specified date' for submitting the audit report was extended from September 30, 2025, to October 31, 2025.
The aforementioned 'specified date' has now been further postponed by the CBDT from October 31 to November 10. A formal notification regarding this change will be issued separately.
Point of View
I emphasize the importance of this empowerment by the CBDT. It signifies a shift towards greater efficiency and responsiveness to taxpayer needs, reflecting the government's commitment to improving service delivery in the tax administration sector.
NationPress
26/12/2025
Frequently Asked Questions
What powers have been granted to CPC Bengaluru?
The CBDT has authorized CPC Bengaluru to rectify errors and issue demand notices under the Income-Tax Act, enhancing the speed and accuracy of tax processing.
How does this change affect taxpayers?
Taxpayers can expect quicker resolutions to grievances related to computation errors or refund mismatches, leading to improved accuracy in tax processing.
What specific rectifications can CPC Bengaluru perform?
CPC Bengaluru can correct inaccurate refund calculations, adjust for prepaid tax credits, and manage refunds under double taxation agreements.
When does this directive take effect?
The directive is effective immediately upon its publication in the Official Gazette.
Has there been any change in tax return submission deadlines?
Yes, the CBDT recently extended the deadline for filing the Return of Income from October 31 to December 10.
