Delegation of jurisdiction: Directors General assume the income-tax powers and functions of specified Commissioners and Directors. The Central Board of Direct Taxes directs that designated Directors General shall exercise the powers and perform the functions in respect of the territorial areas, persons, classes of persons, cases or classes of cases, and incomes or classes of income in respect of which the specified Commissioners or Directors of Income-tax previously had jurisdiction; the notification identifies the Exemptions and International Taxation divisions, lists corresponding Directorates and headquarters, and supersedes earlier notifications on the same subject.