Jurisdiction of income-tax authorities: Board may direct allocation and delegation of powers among authorities under specified criteria and hierarchy. The Board may issue directions governing exercise of powers and functions by income-tax authorities, authorise one authority to issue orders for subordinate authorities, and specify allocation criteria such as territorial area, persons or classes of persons, incomes or classes of income, and cases or classes of cases. The Board may direct higher-ranked authorities to exercise lower authorities' powers, authorise Directors General or Directors to perform functions of other authorities, and empower the Chief Commissioner to direct Assessing Officers to act concurrently with hierarchical deference.