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<h1>Section 11B of Wealth Tax Act, 1957 detailed Wealth-tax Officers' roles before its 1987 omission for jurisdiction clarity.</h1> Section 11B of the Wealth Tax Act, 1957, which was omitted by the Direct Tax Laws (Amendment) Act, 1987, outlined the competence of Wealth-tax Officers in performing functions under the Act. Prior to its omission, it specified that a Wealth-tax Officer with jurisdiction over an assessee would perform functions related to that assessee. If multiple officers had concurrent jurisdiction, the Board or the Commissioner would empower one officer to perform the functions. The section ensured clarity on the delegation of duties among officers with overlapping jurisdictions.