**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on October 27, 2025, pertains to the powers of the Commissioner of Income Tax, Centralized Processing Centre, Bengaluru, as per Section 120 of the Income-tax Act, 1961. It defines the Commissioner's authority to rectify mistakes, issue demand notices, and authorize subordinate officers within specified jurisdictions. The notification becomes effective from the date of its publication in the official Gazette.
**Key Points / Main Content**
* **Commissioner Authority:**
* Directs the Commissioner of Income-tax (specified in the Schedule) to exercise concurrent powers within their jurisdiction.
* Authorizes the Commissioner to issue orders for Additional/Joint Commissioners to exercise powers/functions.
* Authorizes Additional/Joint Commissioners to issue orders for Assessing Officers to exercise powers/functions.
* **Rectification and Demand:**
* Empowers the Commissioner to rectify mistakes under section 154 of the IT Act, including those related to refunds, tax credits, interest calculations, and demands.
* Empowers the Commissioner to issue demand notices under section 156 of the IT Act.
* **Schedule Details:**
* Specifies the Commissioner of Income Tax, Centralized Processing Centre, Bengaluru, as the relevant authority.
* Designates Bengaluru as the headquarters.
* Jurisdiction includes all cases where orders have been passed through the interface between Assessing Officer and the Centralized Processing Centre.
* **Effective Date:**
* The notification comes into force from the date of its publication in the official Gazette.
**Impact Analysis**
**Commissioner of Income Tax, Centralized Processing Centre, Bengaluru**
* **Impact:** Granted specific powers to rectify errors, issue demand notices, and authorize subordinate officers.
* **Action Required:** Exercise powers as outlined in the notification, including rectifying errors and issuing demand notices in appropriate cases.
**Additional Commissioners and Joint Commissioners of Income Tax**
* **Impact:** Authorized to exercise powers and functions, contingent upon orders issued by the Commissioner.
* **Action Required:** Await orders from the Commissioner of Income Tax and act accordingly.
**Assessing Officers**
* **Impact:** Authorized to exercise powers and functions, contingent upon orders issued by the Additional/Joint Commissioners.
* **Action Required:** Await orders from the Additional/Joint Commissioners of Income Tax and act accordingly.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation being referenced and its relevant sections.
Central Board of Direct Taxes: The issuing authority of the notification.
Ministry of Finance: The parent ministry under which CBDT operates.
Commissioner of Income Tax, Centralized Processing Centre, Bengaluru: Specific income tax authority and location to which the notification applies.
[भाग II—खण्ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th October, 2025
S.O. 4901(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-
tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby: -
(a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his
headquarter at the place specified in the corresponding entry in column (3) of the said schedule, shall exercise the
concurrent powers: -
i. to rectify u/s 154 of the IT Act 1961, the mistakes which are apparent from records including any refund
issued earlier under the provisions of the Act and/or non-consideration of any pre-paid tax credit and/or
non-consideration of any relief eligible and/or calculation of interest u/s 244A of the IT Act 1961, in
passing any order under the Income-tax Act resulting in error in computation of the Tax and/or refund
determined and/or demand;
ii. to issue notice of demand under section 156 of the Income-tax Act, 1961 in such cases covered under (a)
above.
in respect of such territorial area or such cases or classes of cases or such persons or classes of persons specified
in the corresponding entry in column (4) of the said Schedule and in respect of all income or classes of income thereof;
(b) authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the
exercise of the powers and performance of the functions by the Additional Commissioners or Joint Commissioners
of Income-tax, who are subordinate to him, in respect of such territorial area or such persons or classes of persons
or of such income or classes of income or of such cases or classes of cases specified in the corresponding entry
in column (4) of the said Schedule;
(c) authorizes the Additional Commissioners or Joint Commissioners of Income-tax referred to in clause (b) of this
notification, to issue orders in writing for the exercise of the powers and performance of the functions by the
Assessing Officers, who are subordinate to them, in respect of such territorial area or such persons or classes
of persons or income or classes of income, or cases or classes of cases specified in the corresponding entry in
column (4) of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of
Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification.
SCHEDULE
Sl.No Designation of the Income Tax Headquarters Jurisdiction
Authority
(1) (2) (3) (4)
1. Commissioner of Income Tax, Bengaluru All the cases where the orders have been passed
Centralized Processing Centre, through the interface between Assessing Officer and
Bengaluru the Centralized Processing Centre.
2. This notification shall come into force from the date of its publication in the official Gazette.
[Notification No. 155/2025/F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.