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<h1>Income-tax authorities can exercise powers as directed by the Board under Direct Taxes Code, 2010, Section 118.</h1> The jurisdiction of income-tax authorities under the Direct Taxes Code, 2010, allows these authorities to exercise powers and perform functions as directed by the Board. The Board can authorize other income-tax authorities to issue written orders for subordinate authorities. Directions may consider criteria such as territorial area, persons, incomes, or cases. Higher-ranking authorities can be directed to perform functions of lower-ranking ones. The Board can authorize Directors General or Directors to perform specific functions, and the Chief Commissioner may direct multiple Assessing Officers to work concurrently, with lower-ranking officers following higher-ranking ones.