Allocation of jurisdiction: Board directions assign which tax authorities exercise specified powers and functions. The Board centrally allocates jurisdiction by directing which income-tax authorities exercise specified powers and functions, authorising higher-ranked officers to act for lower-ranked ones, permitting written orders to reassign Assessing Officer functions to designated officers with consequent deeming of statutory references, allowing concurrent exercise by multiple Assessing Officers with specified precedence, and issuing notifications to designate the authority responsible for return-filing and related acts for specified persons or classes.