Jurisdiction of income tax authorities: notification reallocates territorial and subject matter jurisdiction and permits delegation of powers. Notification No. 50/2014, issued under section 120 of the Income tax Act, allocates jurisdiction to specified Principal Commissioners/Commissioners by schedules that define territorial areas, classes of persons and classes of cases; authorises written delegation of powers to Additional/Joint Commissioners and Tax Recovery Officers and onward delegation to Assessing Officers; defines key terms including 'residing' and rules for numeric company names; contains a savings clause and comes into force on 15 November 2014.