Appropriate authority composition and jurisdiction govern purchase of immovable property under income tax provisions, including local limits and membership requirements. The Central Government may constitute multiple appropriate authorities and define their local limits; each authority is a three-member body with two Indian Income-tax Service Group A officers at Commissioner level or above and one Central Engineering Service Group A officer at Chief Engineer level or above. Where a property lies within one authority's limits that authority will act; where it lies within multiple limits, Board rules determine the empowered authority. Rights in land or buildings to be constructed are deemed situate where the land or building is located.