Demand Verification via CPC portal requires AO confirmation, rectification procedures and specified safeguards and supervisory approval where required. Assessing Officers must verify and confirm outstanding demands in CPC FAS via AST and the CPC Demand Verification Portal. Demands are treated as Category 1 (CPC generated or post cut over AST) to be rectified in AST, or Category 2 (pre cut over AST/manual PAN demands) to be uploaded, modified and updated on the portal. Verification requires evidence of payment (CIN/OLTAS confirmation or documentary proof), validation of TDS credits in 26AS, and adherence to safeguards-indemnity bonds and Range Head approval-when reductions are permitted without CIN. AOs must record outcomes using CAP I attributes and annexed data fields.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Demand Verification via CPC portal requires AO confirmation, rectification procedures and specified safeguards and supervisory approval where required.
Assessing Officers must verify and confirm outstanding demands in CPC FAS via AST and the CPC Demand Verification Portal. Demands are treated as Category 1 (CPC generated or post cut over AST) to be rectified in AST, or Category 2 (pre cut over AST/manual PAN demands) to be uploaded, modified and updated on the portal. Verification requires evidence of payment (CIN/OLTAS confirmation or documentary proof), validation of TDS credits in 26AS, and adherence to safeguards-indemnity bonds and Range Head approval-when reductions are permitted without CIN. AOs must record outcomes using CAP I attributes and annexed data fields.
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