Delegation of Powers: Chief Commissioner (Exemptions) authorised to exercise functions of specified Commissioners for their jurisdictions. Direction under section 120 authorises the Chief Commissioner of Delhi Income-tax (Exemptions) to exercise the powers, perform the functions and assume the jurisdiction of the specified Commissioners of Income-tax (Exemptions) in respect of the territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases for which those Commissioners have jurisdiction; the notification supersedes the earlier S.O. 888(E) and takes effect from the appointed date.