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of <h1>Commissioner jurisdiction provisions under Section 121 removed from Income Tax Act in 1988</h1> Section 121 of the Income Tax Act, 1961 originally established jurisdiction provisions for Commissioners, allowing the Board to direct their functions across specific areas, persons, income classes, or case categories. The section included provisions for concurrent jurisdiction when multiple Commissioners were assigned overlapping responsibilities, with the Board having authority to distribute and allocate work through written orders. However, this entire section was omitted in 1988 through the Direct Tax Laws Amendment Act, removing these jurisdictional framework provisions from the Income Tax Act.
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