[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) was published on 27 October 2025. Its subject is [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3.
Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes directs that the Commissioner of Income-tax, Centralized Processing Centre, Bengaluru, shall exercise concurrent powers to rectify under section 154 mistakes apparent from the record — including a refund already issued, non-consideration of pre-paid tax credit, non-consideration of a relief eligible, or the calculation of interest under section 244A — where an order under the Act has resulted in an error in the computation of tax, refund or demand, and to issue a notice of demand under section 156 in such cases. The jurisdiction given is all cases where the orders have been passed through the interface between the Assessing Officer and the Centralized Processing Centre. The Commissioner is authorised to issue written orders for the exercise of these powers by subordinate Additional or Joint Commissioners, who may in turn authorise Assessing Officers subordinate to them.
[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 Incometax 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 Authority | Headquarters | Jurisdiction |
|-------|------------------------------------------|--------------|--------------|
| 1. | Commissioner of Income Tax, Centralized Processing Centre, Bengaluru | Bengaluru | All the cases where the orders have been passed through the interface between Assessing Officer and 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.
The date of publication in the Official Gazette.
In a rectification order under section 154 issued by the Centralized Processing Centre and in the notice of demand under section 156 that follows it.
← Notification No. 156/2025 [F. No. 300195/11/2024-ITA-I] / SO 5006(E) · Notification No.154/2025 [F. No. 504/6/2004-SO-FTD-II(2)] / G.S.R. 789(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.