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of <h1>Income Tax Act Section 120: Delegation of Powers to Principal Commissioners by Territory and Taxpayer Type</h1> The notification authorizes designated Principal Commissioners or Commissioners of Income-tax to exercise specified powers and functions over defined territorial areas and classes of persons, including companies and individuals, under the Income Tax Act, 1961. It delineates jurisdiction based on geographic boundaries, types of income, and categories of taxpayers, with detailed schedules specifying the authorities' territorial jurisdiction and case types. Subordinate officers, such as Additional or Joint Commissioners and Assessing Officers, may be delegated powers by these principal authorities. The notification supersedes a prior 2001 notification and comes into effect from November 15, 2014. It clarifies definitions related to residence and company names for jurisdictional purposes and restricts authorities from exercising powers assigned to other designated authorities. This structured delegation ensures clear territorial and functional jurisdiction for income tax administration across various regions and classes of taxpayers.
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