CBDT Empowers CIT (CPC), Bengaluru with Concurrent Powers for Rectification:

 

Notification No. 155/2025 | Dated: October 27, 2025

Introduction:

Issued under Sections 120(1) and 120(2) of the Income-tax Act, 1961, this Notification empowers the Commissioner of Income-tax, Centralized Processing Centre (CPC), Bengaluru, to exercise concurrent jurisdiction with other income-tax authorities.

The CIT (CPC), Bengaluru is empowered to:

1.  Rectify mistakes under Section 154 relating to:

Incorrect or excess refunds already issued

Non-consideration of prepaid taxes (TDS/TCS/Advance tax/SAT)

2.  Omission of eligible reliefs

3.  Errors in calculation of interest u/s 244A

Any error leading to wrong computation of tax, refund or demand

4.  Issue notice of demand under Section 156: In cases where rectification results in tax payable or additional demand.

Jurisdiction

Applies to all cases processed through the Assessing Officer–CPC interface, irrespective of territorial area or class of assessee.

Delegation:

1.  Addl./Joint CITs can be authorized in writing by CIT (CPC) to exercise these powers.

2.  Assessing Officers can be further authorized by Addl./Joint CITs to perform rectification and issue demand notices under delegated authority.

The copy of the Notification is as under:

notification155-2025