Date: 2025-10-27Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification u/s 120 of the Income Tax Act, 1961 regarding proposal for CPC ITR to initiate rectification of orders passed by Assessing Officers due to errors in accounting due to erroneous accounting.
**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on October 27, 2025, outlines the concurrent powers of the Commissioner of Income-tax, Centralized Processing Centre (CPC), Bengaluru under Section 120 of the Income-tax Act, 1961. It specifies the authority to rectify errors and issue demand notices, and delegates authority to subordinate officers within their jurisdiction. The notification takes effect from the date of its publication in the official Gazette.
**Key Points / Main Content**
* **Authority Granted to Commissioner of Income-tax, CPC, Bengaluru:**
* **Rectification of Errors (Section 154):** Authority to rectify apparent errors from records, including those related to refunds, pre-paid tax credits, interest calculations, and any resultant errors in tax computation or demand.
* **Issuance of Demand Notice (Section 156):** Power to issue demand notices in cases covered under error rectification.
* **Delegation of Authority:**
* **To Additional/Joint Commissioners:** The Commissioner can authorize Additional/Joint Commissioners subordinate to them to exercise powers and functions within the specified jurisdiction.
* **To Assessing Officers:** Additional/Joint Commissioners can further authorize Assessing Officers subordinate to them.
* **Jurisdiction:**
* The powers apply to all cases where orders have been passed through the interface between Assessing Officer and the Centralized Processing Centre.
**Impact Analysis**
**Commissioner of Income Tax, Centralized Processing Centre (CPC), Bengaluru**
* **Impact:** The Commissioner is granted additional powers and responsibilities for rectifying errors and issuing demand notices, as well as the authority to delegate power to subordinate officers.
* **Action Required:** To understand and implement the delegated powers for the rectification of errors and issuance of demand notices. To issue orders for the exercise of power and performance of functions by Additional/Joint Commissioners.
**Additional Commissioners / Joint Commissioners of Income Tax**
* **Impact:** Additional Commissioners are delegated the powers by the Commissioner and can further delegate the powers to Assessing Officers.
* **Action Required:** Receive and act upon delegations of authority from the Commissioner, and in turn, issue orders to Assessing Officers under their supervision.
**Assessing Officers**
* **Impact:** Assessing Officers will be receiving delegated powers from the Additional/Joint Commissioners and need to follow the procedures accordingly.
* **Action Required:** To exercise the powers and perform the functions delegated by the Additional Commissioners or Joint Commissioners, under the terms and conditions specified in their orders.
**Taxpayers**
* **Impact:** Taxpayers can expect more efficient rectification of errors and quicker issuance of demand notices, potentially leading to faster resolution of tax-related issues.
* **Action Required:** To promptly address any demand notices issued and cooperate with the tax authorities during the rectification process.
Key Entities Referenced
Income-tax Act, 1961: The primary law being referenced and amended.
Central Board of Direct Taxes: The governing body issuing the notification under delegated powers.
Commissioner of Income Tax, Centralized Processing Centre, Bengaluru: Officer empowered to act on specified income tax matters within their jurisdiction.
Bengaluru: Location of the Centralized Processing Centre. Only a single city mentioned, essential to the applicability of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27102025-267178
CG-DxLx-xEG-I2D7H1x0x2x0 25-267178
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4750] नई दिल्ली, सोमिार, अक्त बू र 27, 2025/ कार्तकड 5, 1947
No. 4750] NEW DELHI, MONDAY, OCTOBER 27, 2025/ KARTIKA 5, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 27 अक् तूबर, 2025
का.आ. 4901(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 120 की उप-धारा (1) और (2) द्वारा
प्रित्त िजियों का प्रयोग करत ेहुए, केंद्रीय प्रत्यक्ष कर बोडड, एतद्द्वारा :-
(क) जनिेि िेता ह ैदक संलग्न अनुसूची के स्ट्तंभ (2) में जिजनर्िडष्ट आयकर आयिु , जिसका मुख्यालय उि अनुसूची के कॉलम
(3) की तत्संबंधी प्रजिजष्ट म ेंजिजनर्िडष्ट स्ट्थान पर है, जनम्नजलजखत समिती िजियों का प्रयोग करेगा: -
i. आयकर अजधजनयम 1961 की धारा 154 के तहत उन गलजतयों को सुधारना िो अजभलेखों से स्ट्पष्ट ह,ैं जिसम ें
अजधजनयम के प्रािधानों के तहत पहल े िारी दकया गया कोई भी ररफंड और/या दकसी भी पिू ड-भुगतान दकए
गए कर क्रेजडट पर जिचार न करना और/या आयकर अजधजनयम 1961 की धारा 244ए के तहत दकसी भी
राहत पात्र और/या ब्याि की गणना पर जिचार न करना, आयकर अजधजनयम के तहत कोई भी आिेि पाररत
करने म ेंजिसके पररणामस्ट्िरूप कर की गणना और/या जनधाडररत ररफंड और/या मांग में त्रुरट हुई हो;
7163 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ii. उपरोि (क) के अंतगडत आने िाले मामलों में आयकर अजधजनयम, 1961 की धारा 156 के अंतगतड मांग का
नोरटस िारी करना।
ऐसे भू-भाग िाल े क्षेत्र या ऐस े मामलों या मामलों की श्रेजणयों या ऐस े व्यजियों या व्यजियों की श्रेजणयों के संबंध
म,ें िो उि अनुसूची के स्ट्तंभ (4) म ेंतत्स्ट्थानी प्रजिजष्ट म ेंजिजनर्िडष्ट ह ैंऔर उसकी सभी आय या आय की श्रेजणयों के संबंध म;ें
(ख) इस अजधसूचना म ें जनर्िडष्ट आयकर आयुि को, उसके अधीनस्ट्थ आयकर के अपर आयुिों या संयुि आयुिों द्वारा
िजियों के प्रयोग करने और कायों के जनष्पािन के जलए जलजखत म ें आिेि िारी करन े के जलए प्राजधकृत दकया गया
ह,ै ऐस े भू-भाग िाल े क्षेत्र या ऐसे व्यजियों या व्यजियों की श्रेजणयों या ऐसी आय या आय की श्रेजणयों या ऐस े
मामलों या मामलों की श्रेजणयों के संबंध में, िो उि अनुसूची के स्ट्तंभ (4) म ेंसंबंजधत प्रजिजष्ट म ेंजनर्िडष्ट ह;ैं
(ग) इस अजधसूचना के खंड (ख) में जिजनर्िडष्ट आयकर के अपर आयिु ों या संयुि आयुिों को, ऐसे भू-भाग िाले क्षेत्र या
ऐसे व्यजियों या व्यजियों की श्रेजणयों या आय या आय की श्रेजणयों, या उि अनुसूची के कॉलम (4) में संबंजधत
प्रजिजष्ट म ेंजिजनर्िडष्ट मामलों या मामलों की श्रेजणयों के संबंध में, िो उनके अधीनस्ट्थ ह,ैं जनधाडरण अजधकाररयों द्वारा
िजियों के प्रयोग और कायों के जनष्पािन के जलए जलजखत रूप में आिेि िारी करने के जलए अजधकृत करता है,
जिसके संबंध में आयकर के ऐसे अपर आयिु या संयुि आयिु इस अजधसूचना के खंड (ख) के तहत आयकर आयिु
द्वारा अजधकृत ह।ैं
अनसु चू ी
क्र.सं. आयकर प्राजधकारी का पिनाम मुख्यालय क्षेत्राजधकार
(1) (2) (3) (4)
1. आयकर आयिु , केंद्रीयकृत बेंगलरुु िे सभी मामले िहां आििे जनधाडरण अजधकारी और
केंद्रीयकृत प्रसंस्ट्करण केंद्र के बीच इंटरफेस के माध्यम स े
प्रसंस्ट्करण केंद्र, बेंगलुरु
पाररत दकए गए ह।ैं
2. यह अजधसूचना रािपत्र म ेंप्रकािन की जतजथ से लाग ूहोगी।
[अजधसूचना स.ं 155 /2025/फा. स.ं सीबी/362/2025- कायाडलय एजडिनल.
डीआईटी 6 सीपीसी बेंगलरुु -187/10/2024-आईटीए-I]
मीनाक्षी ससंह, उप सजचि[भाग II—खण् ड 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.