Delegation of competent authority functions to Deputy Commissioners secures continuity of Chapter XX-A enforcement within prior local jurisdictions. Every Deputy Commissioner of Income-tax is authorised to perform the functions of a competent authority under Chapter XX-A of the Income tax Act in place of the Inspecting Assistant Commissioners or Assistant Commissioners who were performing those functions immediately before the 1st day of April, 1988, and such Deputy Commissioners shall perform those functions within the local limits of the respective jurisdictions in which those Inspecting Assistant Commissioners or Assistant Commissioners had been performing them.