Tax Recovery Officer authorisation for rectification powers operates concurrently with the Assessing Officer under the recovery certificate framework. The Chief Commissioner of Income-tax or the Commissioner of Income-tax may, by written order, authorise a Tax Recovery Officer to exercise the powers and functions of an Assessing Officer for rectifying any mistake apparent from the record in an order that has resulted in a sum becoming payable and for which a certificate under section 413 has been drawn. The Tax Recovery Officer exercises these powers concurrently with the Assessing Officer.