Tax authority designation directs income-tax authorities to exercise corresponding jurisdiction and powers under the Black Money Act. Income-tax authorities specified in section 116 are designated as tax authorities under the Black Money Act and shall exercise powers and functions in respect of persons within their jurisdiction. Their jurisdiction aligns with that under the Income-tax Act by virtue of orders or directions (including concurrent assignments). If an assessee has no income assessable under the Income-tax Act, the tax authority is that of the area where the assessee resides, carries on business, or has its principal place of business. Control of authorities follows corresponding Income-tax Act controls, subject to Board notifications.