Concurrent jurisdiction over tax matters allows written allocation of functions and transfers among tax officials.

Amendments provide that assignments of the same area, persons, incomes or cases to multiple officials create concurrent jurisdiction, with the Board, the Commissioner or an authorised Inspecting Assistant Commissioner empowered to specify distribution and allocation of work by written general or special order. Commissioners may direct which areas, persons, incomes or cases Inspecting Assistant Commissioners and Income-tax Officers shall handle, may delegate specified Income-tax Officer powers to Inspecting Assistant Commissioners, and may authorise Inspectors of Income-tax or ministerial staff to perform designated functions, subject to exceptions requiring Board authorisation. Transfers of cases between subordinate Income-tax Officers are permitted, with procedural safeguards and without re-issuing notices.

---

---

---