Concurrent jurisdiction among tax officers-empowerment or assignment enables performance of overlapping functions under amended section.

Amendment adds clause (c) to section 130A providing that where two or more Income-tax Officers have concurrent jurisdiction over an assessee for any function, the officers empowered by the Board or those assigned the function by the Commissioner or by an order or direction of the Inspecting Assistant Commissioner may perform that function, thereby formalising delegation and allocation among officers with overlapping competence.

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