Jurisdiction of Assessing Officers defines territorial and subject matter limits and the referral process for disputes.

Jurisdiction is vested territorially and by subject matter: Assessing Officers have authority over businesses whose principal place or business location lies within the area and over residents there. Disputes on jurisdiction are determined by the specified income tax authority, with inter authority disagreements resolved by the Board or a Board specified authority. Time limits restrict challenges to jurisdiction after specified notices or assessment completion, and Assessing Officers must refer contested jurisdiction claims for determination before making assessments. Assessing Officers retain statutory powers over income arising within their vested area.

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