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<h1>CBDT delegates section 154 and 156 powers to CPC Bengaluru Commissioner, including section 244A refunds and demand notices</h1> Central Board of Direct Taxes delegates to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, concurrent powers to rectify apparent mistakes under section 154 (including refunds, pre-paid tax credits, reliefs, and interest computation under section 244A) and to issue demand notices under section 156 in matters where orders were passed via the interface between Assessing Officers and the CPC; the Commissioner may authorize subordinate Additional/Joint Commissioners, who may further delegate to Assessing Officers for specified territorial areas, persons, incomes or classes of cases. The notification is effective from its Gazette publication date.