Jurisdiction of Income tax Authorities: notification assigns territorial and TDS powers to designated commissioners and permits written delegation. Notification under sections 120(1) and (2) reallocates jurisdiction to specified Commissioners, defines territorial areas and classes of persons (including non residents, foreign companies with Permanent Establishments, resident taxpayers, companies and deductors), confers powers particularly relating to Tax Deduction at Source under listed sections, and authorises written delegation to Additional/Joint Commissioners and further to Assessing Officers; it supersedes the earlier notification and specifies an effective commencement date.