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of <h1>Clause 134 of Direct Taxes Code Bill 2009: Jurisdiction Guidelines for Income-Tax Authorities and Delegation Powers Explained.</h1> Clause 134 of the Direct Taxes Code Bill, 2009 outlines the jurisdiction of income-tax authorities. The Board is empowered to assign jurisdiction to income-tax authorities through notifications in the Official Gazette, which can be based on criteria such as territorial area, person or class of persons, tax bases, or cases. The Board may authorize higher authorities to delegate jurisdiction to subordinate authorities. Additionally, the Chief Commissioner can direct multiple Assessing Officers to perform duties concurrently, with lower-ranked officers required to follow the directions of higher-ranked officers. The Board can also direct higher-ranked authorities to perform the functions of lower-ranked ones.
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