Jurisdiction of Tax Recovery Officers in Income-tax (Certificate Proceedings) Rules: Board-directed jurisdiction initially provided, later substituted then omitted. Rule 6 dealt with the Jurisdiction of Tax Recovery Officers authorised by the Central Government under the Income-tax (Certificate Proceedings) Rules, 1962, providing that Tax Recovery Officers would exercise jurisdiction in such areas as the Board may direct. The provision was substituted by notification in February 1990 and subsequently omitted by notification in September 1990, and the rule no longer appears in the consolidated text.