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of <h1>Income Tax Act Section 120 establishes jurisdictional framework allowing Board to direct authority powers and delegate functions</h1> Section 120 of the Income Tax Act, 1961 establishes the jurisdictional framework for income tax authorities. The Board issues directions governing how authorities exercise powers and perform functions under the Act. Higher-ranking authorities may exercise powers of lower-ranking ones when directed. The Board may authorize authorities to issue orders to subordinate officers based on territorial area, persons, income classes, or case types. Special provisions allow delegation of assessing officer functions to commissioners and directors. Multiple assessing officers may exercise concurrent jurisdiction over the same matters, with higher authorities directing lower ones. The Board retains ultimate authority to specify which income tax authority handles particular taxpayers or classes through official gazette notifications.
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