The notification gives concurrent statutory powers upon the Commissioner of Income Tax, Centralized Processing Centre (CPC), Bengaluru, for all cases where assessment orders were passed using the interface between the Assessing Officer and the CPC. It includes the authority under section 154, to rectify mistakes apparent from the record. This encompasses errors like incorrect computation of tax, refund, or demand; non-consideration of prepaid tax credit or eligible reliefs; and faulty interest calculation under Section 244A. The notification also includes provisions allowing the Commissioner to formally delegate these functions and powers to subordinate tax authorities.