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<h1>Income Tax Bill 2025: Clause 242 Defines Assessing Officers' Jurisdiction Based on Geography, Resolves Disputes Post-Assessment</h1> Clause 242 of the Income Tax Bill, 2025, delineates the jurisdiction of Assessing Officers based on geographical areas as directed under section 241. It specifies that Assessing Officers have jurisdiction over individuals conducting business or residing within their designated area. Disputes regarding jurisdiction are resolved by specified income-tax authorities or the Board. Challenges to an Assessing Officer's jurisdiction are restricted post-assessment or after specified notices. Assessing Officers retain their powers within their jurisdiction, irrespective of directives under section 241, ensuring comprehensive authority over income within their designated areas.