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<h1>Section 125 allows Commissioner to delegate Income-tax Officers' powers to specified subordinate officers with Board approvals for certain functions</h1> Section 125 empowers the Commissioner to, by general or special written order, direct that powers and functions exercisable by Income-tax Officers be exercised by specified subordinate officers (e.g., Inspecting Assistant Commissioner, Inspectors, ministerial staff) in respect of specified areas, cases, persons or incomes; where such orders apply, statutory references to Income-tax Officers are treated as references to the designated officers and certain approvals or sanctions (and appeals) are correspondingly altered. The provision has been amended repeatedly to add, omit or limit delegable functions and to require Board authorization before delegating specified investigatory or adjudicatory powers.