Jurisdiction of income-tax authorities: Board may assign and authorize delegation of powers and concurrent exercise across officers.

The Board may, by notification, assign jurisdiction and authorize delegation of powers and functions among income-tax authorities, including authorization for Directors to perform functions of others and designation of criteria for allocation such as territorial area, person or class of persons, tax base or class of tax base, and cases or class of cases; the Chief Commissioner may direct concurrent exercise of powers by multiple Assessing Officers and higher-ranked officers' directions bind lower-ranked officers.

---

---

---