Rectification under section 154 and demand notices under section 156 delegated to CPC Bengaluru, with permitted downstream delegation. The Commissioner of Income-tax, Centralized Processing Centre, Bengaluru is empowered under section 120 to rectify apparent mistakes under section 154 and to issue demand notices under section 156 in cases where orders were passed via the AO-CPC interface, covering specified territorial areas, persons, cases and all income classes; the Commissioner may delegate these powers in writing to Additional/Joint Commissioners, who may further delegate to Assessing Officers, and the notification is effective from Gazette publication.