CPC stands for Centralized Processing Center, which is responsible for processing and managing income tax returns and related activities. All income tax returns filed by taxpayers are first processed online at the CPC. The CPC unit of the Income Tax Department reviews all the details provided in the ITR with the data available and sends an intimation under section 143(1) to the registered email address of the taxpayer. This intimation generally indicates obvious errors that the mainframe system has identified. The CPC processes each e-filed return, and the department compares the information submitted in the taxpayers return to the records held by the CPC and issues an intimation under section 143(1). The income tax department processes the income tax return only after it has been filed and successfully verified by the taxpayer. Therefore, taxpayers are encouraged to submit their returns on time to ensure that they are processed quickly.